{"id":"C2010A00104","name":"Paid Parental Leave Act 2010","slug":"paid-parental-leave-act-2010","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"104 of 2010","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":43660,"registerId":"commonwealth-C2010A00104-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 2","sectionType":"part","heading":"sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.","content":"Chapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\n","sortOrder":0},{"sectionNumber":"Div 2","sectionType":"division","heading":"has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.","content":"Division 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\n","sortOrder":1},{"sectionNumber":"Div 3","sectionType":"division","heading":"is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.","content":"Division 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\n","sortOrder":2},{"sectionNumber":"Div 4","sectionType":"division","heading":"sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).","content":"Division 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\n","sortOrder":3},{"sectionNumber":"Div 5","sectionType":"division","heading":"provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.","content":"Division 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## Division 1 Preliminary\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 1 Short title\n\n## 2 Commencement\n\n## 3 Act binds Crown\n\n## 3AA Norfolk Island\n\n## Division 1A Objects of this Act\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 3A Objects of this Act\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\n## Division 2 Guide to this Act\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 4 Guide to this Act\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\n## Part 1 ‑2—Definitions\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 5 Guide to this Part\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n## Division 2 The Dictionary\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 6 The Dictionary\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\n## Part 2 ‑1—Key provisions\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 7 Guide to this Part\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n## Division 3 When parental leave pay for a flexible PPL day for a child is payable to a person\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n## 11B For a determination to be made, the person must be eligible\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n## 11C For a determination to be made, the person must claim\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\n## 11D Flexible PPL day\n\n## Part 2 ‑2—Determinations about whether parental leave pay is payable to a person\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 12 Guide to this Part\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n## Division 2 Determination about whether parental leave pay for a flexible PPL day is payable to a person\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 13 Determination on a PPL claim\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n## 14 Determination on a special PPL claim\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n## 15 Permission to claim flexible PPL days for a child\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n## Division 3 When the Secretary cannot make a determination that parental leave pay is payable\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 18 The child’s birth has not been verified\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n## 19B Parental leave pay not payable to COVID‑19 affected claimant if child born after 31 March 2021\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n## 20 Multiple births\n\n## 21 Limit on number of flexible PPL days for which parental leave pay is payable to more than one person\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n## Division 4 General provisions applying to determinations about whether parental leave pay is payable\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 22 Assumptions when making the determination\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n## 23 When the determination is in force\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n## 24 Notice of the determination\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n## 25 Revoking the determination on request\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n## Division 5 Initial eligibility determinations about parental leave pay\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 26A Initial eligibility determinations relating to flexible PPL days for a child\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n## 27 Assumptions when making the initial eligibility determination\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n## 28 When the initial eligibility determination comes into force\n\n## 29 Notice of the initial eligibility determination\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\n## Part 2 ‑3—Eligibility for parental leave pay\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 30 Guide to this Part\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n## Division 2 When a person is eligible for parental leave pay\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 31AA When a person is eligible for parental leave pay on a flexible PPL day for a child\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n## 31AB When a person is not eligible for parental leave pay on a flexible PPL day for a child\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n## 31ABA Maximum number of flexible PPL days\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n## 31A Newly arrived resident’s waiting period\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\n## Division 3 The work test\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 32 When a person satisfies the work test\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n## 33 The work test period—claimants other than COVID‑19 affected claimants\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n## 33A The work test period—COVID‑19 affected claimants\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n## 34 When a person performs qualifying work\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n## 35 When a person performs paid work\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n## 35A Hours of qualifying work on a flexible PPL day\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n## 35B Hours of qualifying work on a day in a jobkeeper payment period\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n## 35C Hours of qualifying work on a day in a COVID‑19 Australian Government payment period\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n## 36 When there is a permissible break\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n## 36A Premature birth or pregnancy‑related complications or illness\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n## 36AA Special circumstances\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n## Division 4 The income test\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## Subdivision A The income test\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 37 When a person satisfies the income test\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n## 38 A person’s adjusted taxable income\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n## 39 The reference income year\n\n## 40 The relevant individual PPL income limit and relevant family PPL income limit\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n## 41 The individual PPL income limit and family PPL income limit\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n## Subdivision B Indexation of individual and family PPL income limits\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 42 Indexation of individual and family PPL income limits\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n## 43 The indexation factor\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n## 44 Rounding off indexed amounts\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n## Division 5 The Australian residency test\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 45 When a person satisfies the Australian residency test\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n## 46 Effect of absence from Australia on Australian residency test\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\n## Division 6 Caring for a child\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 47 When a person is caring for a child\n\n## Part 2 ‑4—Claims for parental leave pay\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 51 Guide to this Part\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n## Division 2 Claims for parental leave pay\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 52 Who can claim\n\n## 53 Types of claims\n\n## 54 Who can make a PPL claim or special PPL claim\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n## 55 When a claim is effective\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n## 56 Requirements of the claim\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n## 57A Specification in claim of flexible PPL days for a child etc.\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n## 58 Expected date of birth\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n## 59 Tax file number statement\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n## 59A Permission to make claims for flexible PPL days for a child\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n## 60 When to claim\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n## 61 Claim may be withdrawn or varied\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\n## Part 3 ‑1—Instalments of parental leave pay\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 62 Guide to this Part\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n## Division 2 Instalments of parental leave pay\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 63 Instalments of parental leave pay\n\n## 64 A person’s instalment period and the payday for an instalment\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n## 65 The amount of an instalment\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n## 66 Protection of instalment\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n## 67 Deductions authorised by person\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n## 68 Deductions for PAYG withholding\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n## 69 Deductions relating to child support\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n## 69A Deductions to avoid overpayment of income support payment\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n## 69B Deductions relating to debt owed to the Commonwealth\n\n## 70 No other deductions\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n## Part 3 ‑2—Payment of instalments by employer\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 71 Guide to this Part\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n## Division 1A Continuous flexible periods\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 71A When a person has a continuous flexible period\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n## Division 2 Payment of instalments by employer\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 72 When an employer pays instalments\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n## 73 When an employer has been paid enough to fund an instalment\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n## 74 Method of payment of instalment payable by employer\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n## Division 3 PPL funding amounts\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 75 Payment of PPL funding amounts\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n## 76 Rules affecting the amount of a PPL funding amount\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n## 77 Notice requirements relating to PPL funding amounts\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n## 79 Protection of PPL funding amounts\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n## Division 4 Obligations of employer relating to paying instalments\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 80 Giving person record of payment\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n## 81 Keeping records\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n## 82 Notifying Secretary if certain events happen\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n## Part 3 ‑3—Payment of instalments by Secretary\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 83 Guide to this Part\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n## Division 2 Payment of instalments by Secretary\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 84 When the Secretary pays instalments\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n## 85 Payment of arrears—employer determination reviewed or revoked before coming into force\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n## 86 Payment of arrears—employer determination revoked after coming into force\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n## 87 Payment of arrears—extending continuous flexible period after review\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n## 88 Method of payment of instalment payable by Secretary\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n## 89 Giving person record of payment\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\n## Part 3 ‑4—General rules relevant to paying instalments\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 90 Guide to this Part\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n## Division 2 General rules relevant to paying instalments\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n## 92A Effect of extending a person’s continuous flexible period after review\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n## 93 Effect on instalment periods of employer determination coming into force after review\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n## 94 Effect on instalment periods of revocation etc.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n## 95 Paying instalment on payday for later instalment—no later instalment\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n## 96 Paying instalment on particular day—complying with obligation\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\n## 97 Effect of garnishee etc. order\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n## 98 Exemption from operation of workers’ compensation and accident compensation laws\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n## 99 Period receiving parental leave pay is not a period of paid leave\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n## 99A Payment of paid parental leave does not affect other employer obligations\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\n## Part 3 ‑5—Employer determinations\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 100 Guide to this Part\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n## Division 2 Making employer determinations\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 101 Making employer determinations\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n## 102 Secretary must give notice of employer determination\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n## 103 Employer must respond to notice of employer determination\n\n## 104 Requirements for an acceptance notice\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n## 105 Giving bank account and pay cycle information etc. after review\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n## 106 Effect of decision on review that parental leave pay is payable\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n## Division 3 When an employer determination is in force\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 107 When an employer determination comes into force\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n## 108 Revocation of an employer determination\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n## Division 4 Election by employer to pay instalments\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 109 Election by employer to pay instalments\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n## 110 Employer may withdraw an election\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n## 111 Secretary may cancel an election\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n## 112 When an election is in force\n\n## Division 5 Notice of decisions\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 113 Notice of outcome of a payability determination\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n## 114 Notice of varying, setting aside etc. payability determination\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n## 115 Notice of other decisions\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\n## Part 1 Payability and amount of PPL superannuation contribution\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 115A Guide to this Part\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n## Division 2 Payability and amount of PPL superannuation contribution\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 115B Person for whom PPL superannuation contribution payable\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n## 115C Amount of PPL superannuation contribution\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n## 115D Commissioner’s determination\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\n## Part 2 Payment of PPL superannuation contributions\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 115E Guide to this Part\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n## Division 2 How payments are made\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 115F Commissioner to determine where PPL superannuation contribution is to be directed\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n## 115G Return of PPL superannuation contribution that cannot be credited to account\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n## 115H Payment of PPL superannuation contribution\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n## 115J Commissioner to give payment information\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n## Division 3 Underpayments\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 115K Underpayment determinations\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n## 115L Return of underpaid amount that cannot be credited to account\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n## 115M Interest amount if underpaid amount paid late in certain circumstances\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n## 115N Interest amount if underpaid amount due to administrative error\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n## Division 4 Overpayments\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 115P Recovery of overpayment of PPL superannuation contribution\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n## Division 5 General interest charge\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 115Q When general interest charge payable\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\n## Part 3 Enforcement\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 115R Guide to this Part\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n## Division 2 Record keeping\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 115S Records to be kept and retained by superannuation provider\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n## Division 3 Infringement notices\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 115T When an infringement notice can be served\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n## 115U Matters to be included in an infringement notice\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n## 115V Withdrawal of infringement notice\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n## 115W What happens if penalty is paid\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n## 115X More than one infringement notice may not be served for the same offence\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n## 115Y Infringement notice not required to be served\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n## 115Z Commissioner may extend period for payment of penalty\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n## Part 4 Administration\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 115ZA Guide to this Part\n\n## Division 2 Administration of this Chapter\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 115ZB Commissioner to have general administration of this Chapter\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n## 115ZC Decisions to be in writing\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n## 115ZD Commissioner may arrange for use of computer programs to make decisions\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n## 115ZE Tax file numbers\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n## Division 3 Review of decisions\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 115ZF Review of decisions\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n## 115ZG Authorised review officers\n\n## 115ZH Withdrawal of review applications\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\n## Part 4 ‑1—Information gathering\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 116 Guide to this Part\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n## Division 2 Information gathering\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## Subdivision A Gathering information from any person\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 116A Reasonable belief needed to require information or documents\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n## 117 General power to obtain information\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n## 118 Power to obtain information from a person who owes a debt to the Commonwealth\n\n## 119 Obtaining information about a person who owes a debt to the Commonwealth\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n## 120 Written notice of requirement\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n## 121 Relationship with other laws\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n## 122 Offence—failure to comply with requirement\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n## 122A Self‑incrimination\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n## 122B Use of information in investigations etc.\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n## Subdivision B Gathering information relating to tax file numbers\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 123 Secretary may require Commissioner of Taxation to provide tax file numbers etc.\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n## 124 Purposes for which tax file numbers may be used\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n## Subdivision C Obligation to notify of change of circumstances\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 125 Obligation to notify of change of circumstances\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n## Division 3 Confidentiality\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 126 Operation of Division\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n## 127 Obtaining and using protected information\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n## 127A Protection of certain documents etc. from production to court etc.\n\n## 128 Disclosure of information by Secretary\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n## 129 Offence—unauthorised access to protected information\n\n## 130 Offence—unauthorised use of protected information\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n## 130A Disclosure of information by ART members—threat to life, health or welfare\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n## 131 Offence—soliciting disclosure of protected information\n\n## 132 Offence—offering to supply protected information\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n## Division 4 Offences against Parts 7.3 and 7.4 of the Criminal Code\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 133 Repayment of instalment of parental leave pay or PPL funding amount\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n## 134 Penalty where person convicted of more than one offence\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n## 135 Joining of charges\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n## 136 Particulars of each offence\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n## 137 Trial of joined charges\n\n## 138 Evidentiary effect of Secretary’s certificate\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n## 139 Enforcement of court certificate as judgment\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\n## Part 4 ‑2—Compliance\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 140 Guide to this Part\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n## Division 2 Referring matters to the Fair Work Ombudsman\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 141 Functions of the Fair Work Ombudsman\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n## 142 Exercise of compliance powers\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n## 143 Referring matters to the Fair Work Ombudsman\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n## 144 Fair Work Ombudsman to notify of outcome of investigation\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n## Division 3 Civil penalty orders\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 146 Civil penalty provisions\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n## 147 Civil penalty orders\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n## 156 Requirement for person to assist in applications for civil penalty orders\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n## Division 4 Compliance notices\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 157 Giving a compliance notice\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n## 158 Fair Work Ombudsman to notify of outcome of compliance notice\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n## Division 5 Infringement notices\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 159 Infringement notices\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\n## Part 4 ‑3—Debt recovery\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 164 Guide to this Part\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n## Division 2 Main debts recoverable under this Act\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 165 Debts due to the Commonwealth\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n## 166 Parental leave pay instalment debts—instalments paid by employer\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n## 167 Parental leave pay instalment debts—instalments paid by the Secretary\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n## 168 PPL funding amount debts—amounts not paid as parental leave pay instalments\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n## 169 Wrong person receives parental leave pay instalment or PPL funding amount\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n## 170 Joint and several liability for debts arising because of false and misleading statements\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n## 171 Debts under the Data‑matching Program (Assistance and Tax) Act 1990\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n## Division 3 Parental leave pay recoverable by employees from employers\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 172 PPL funding amount debts—debts owing by employers to employees\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n## Division 4 Debt notices and interest on debts\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 173 Notices in respect of debt\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n## 174 Interest charge—no debt payment arrangement in effect\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n## 175 Interest charge—failure to comply with or termination of debt payment arrangement\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n## 176 Other rules for interest charge\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n## 177 What is the interest charge rate?\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n## 178 Exemption from interest charge—general\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n## 179 Exemption from interest charge—Secretary’s determination\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n## 180 Guidelines on interest charge provisions\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n## Division 5 How the Commonwealth can recover debts\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 181 Debts to which Division 5 applies\n\n## 182 How to recover debts\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n## 183 Legal proceedings\n\n## 184 Garnishee notices—general\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n## 185 Garnishee notices—amounts paid in compliance\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n## 186 Garnishee notices—debt for failure to comply with notice\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n## 187 Garnishee notices—offence for non‑compliance\n\n## 188 Garnishee notices—relationship with other laws\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n## 190 Payment of debts by arrangement\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n## 190A Secretary may determine amounts to be deducted from instalments payable to debtor\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n## 191 Deductions from instalments payable to another person\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n## 192 Recovery from an ADI\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n## 192A No time limit on debt recovery action\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n## Division 6 Writing off debts\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 193 When debts can be written off\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n## Division 7 Waiver of debts\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 194 Waiver of debts—general\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n## 195 Waiver of debts—administrative error\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n## 196 Waiver of debts—arising from offence\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n## 197 Waiver of debts—small debts\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n## 198 Waiver of debts—settlement of civil actions\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n## 199 Waiver of debts—special circumstances\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n## 200 Waiver of debts—determined classes\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n## Division 7A Departure prohibition orders\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## Subdivision A Secretary may make departure prohibition orders\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 200A Secretary may make departure prohibition orders\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n## Subdivision B Departure from Australia of debtors prohibited\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 200B Departure from Australia of debtors prohibited\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n## Subdivision C Other rules for departure prohibition orders\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 200C Notification requirements for departure prohibition orders\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n## 200D Operation of departure prohibition order\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n## 200E Revocation and variation of departure prohibition orders\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n## 200F Notification requirements for revocations and variations\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n## Subdivision D Departure authorisation certificates\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 200G Application for departure authorisation certificate\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n## 200H When Secretary must issue departure authorisation certificate\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n## 200J Security for person’s return to Australia\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n## 200K What departure authorisation certificate must authorise\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n## 200L Notification requirements for departure authorisation certificates\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n## 200M Notification requirements for substituted days\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n## Subdivision E Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 200N Appeals to courts against making of departure prohibition orders\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n## 200P Jurisdiction of courts\n\n## 200Q Orders of court on appeal\n\n## 200R Review of decisions\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n## Subdivision F Enforcement\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 200S Powers of officers of Customs and members of the Australian Federal Police\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n## 200T Privilege against self‑incrimination\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n## 200U Production of authority to depart\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n## Subdivision G Interpretation\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 200V Interpretation—departure from Australia for foreign country\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\n## 200W Meaning of Australia\n\n## Division 8 Miscellaneous\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 201 Overseas application of debts\n\n## 201A Debts arising from civil penalty orders\n\n## Part 5 ‑1—Internal review of decisions\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 202 Guide to this Part\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n## Division 2 Internal review of decisions\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 203 Internal review—own‑initiative review by Secretary\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n## 204 Internal review—own‑initiative review and tribunal review\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n## 205 Internal review—review following application\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n## 206 Internal review—application for review of claimant decision\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n## 207 Internal review—application for review of employer determination decision\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n## 208 Internal review—application for review of employer funding amount decision\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n## 209 Internal review—withdrawal of application\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n## 210 Internal review—when decision made on review comes into force\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n## 211 Internal review—notice of decision on review of claimant decision\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n## 212 Internal review—notice of decision relating to employer\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n## Part 5 ‑2—ART review of certain decisions\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 213 Guide to this Part\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n## Division 2 ART review of claimant decisions\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 215 Application of this Division\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n## 216 ART review of claimant decision—application for review\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n## Division 3 ART review of employer decisions\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 223 Application of this Division\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n## 224 ART review of employer decision—application for review\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n## Division 4 Other matters relating to ART reviews\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 224A Person who made the decision\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n## 224B Decision‑maker taken to have elected not to participate in ART review proceeding\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n## 225 Operation and implementation of decision under ART review\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n## 225A Remitting decisions for reconsideration\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n## 225B Requesting reasons for decision\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n## 225C Legal or financial assistance\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n## 226 Variation of original decision after application is made for ART review\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n## 227 Procedure on receipt of application for certain ART reviews\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n## 230 ART’s power to obtain information for ART review\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n## 231 ART may require Secretary to obtain information for ART review\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n## 232 Hearing of certain ART reviews in private\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n## 233 Costs of ART review\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n## 234 When ART decision on ART review comes into force\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n## Part 5 ‑4—Other matters relating to review\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 270 Guide to this Part\n\n## Division 2 Other matters relating to review\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 271 Authorised review officers\n\n## 272 Review body may determine events to have happened, or not to have happened\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n## 273 Certain income test determinations not to be changed on review\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n## 273A Settlement of proceedings before the ART\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\n## Part 6 ‑1—How this Act applies in particular circumstances\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 274 Guide to this Part\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n## Division 2 How this Act applies to an adopted child\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 275 How this Act applies to an adopted child\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n## Division 3 How this Act applies to claims made in exceptional circumstances and other cases\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 276 How this Act applies to claims made in exceptional circumstances\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n## 277 Caring for a child when a child is stillborn or dies\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n## Division 4 How this Act applies to Commonwealth employment\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 278 How this Act applies to Commonwealth employment\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n## Division 5 Loss of parental leave pay for persons\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 278A Simplified outline of this Division\n\n## 278B Loss of parental leave pay for persons\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n## 278BA Benefit restriction notice from AFP Minister\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n## 278C Benefit restriction notice from ASIO Minister\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n## 278D Notice from Foreign Affairs Minister\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n## 278F Copy of benefit restriction notice to be given to Secretaries\n\n## 278G Period benefit restriction notice is in force\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n## 278GA Annual review of benefit restriction notice\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n## 278H Revoking a benefit restriction notice\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n## 278J Notices may contain personal information\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n## 278K Decisions under Division not decisions of officers\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\n## 278L Notices not legislative instruments\n\n## Part 6 ‑2—Nominees\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 279 Guide to this Part\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n## Division 2 Appointment of nominees\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 280 Appointment of payment nominee\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n## 281 Appointment of correspondence nominee\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n## 282 Provisions relating to appointments\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n## 283 Suspension and cancellation of nominee appointments\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n## Division 3 Payment to payment nominee\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 284 Payment of instalments to payment nominee\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n## Division 4 Functions and responsibilities of nominees\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 285 Actions of correspondence nominee on behalf of principal\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n## 286 Giving of notices to correspondence nominee\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n## 287 Compliance by correspondence nominee\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n## 288 Nominee to inform Department of matters affecting ability to act as nominee\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n## 289 Statement by payment nominee regarding disposal of money\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n## Division 5 Other matters relating to nominees\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 290 Protection of principal against liability for actions of nominee\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n## 291 Protection of nominee against criminal liability\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n## 292 Duty of nominee to principal\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n## 293 Saving of Secretary’s powers of revocation\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n## 294 Saving of Secretary’s powers to give notices to principal\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n## 295 Notification of nominee where notice given to principal\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n## 296 Right of nominee to attend with principal\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\n## Part 6 ‑3—Other matters\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 297 Guide to this Part\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n## Division 2 The Paid Parental Leave Rules\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 298 The PPL rules\n\n## 299 Extension of Act to persons who are not employees and employers\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n## Division 3 Jurisdiction of courts\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 300 Jurisdiction of Federal Court\n\n## 301 Jurisdiction of Federal Circuit and Family Court of Australia (Division 2)\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n## Division 4 Other matters\n\n (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.\n (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and\n (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and\n (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.\n (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.\n\nThis Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.\n\nParental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nParental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.\n\nParental leave pay is paid by either the person’s employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.\n\nChapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.\n\nThe Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.\n\nThere are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nPart 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person’s employer or the Secretary must pay them and the amount of the instalments.\n\nPart 3‑2 sets out when a person’s employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and\n\nPart 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).\n\nPart 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).\n\nPart 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.\n\nA PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.\n\nThe amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.\n\nPart 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.\n\nPart 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.\n\nPart 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nPart 5‑1 allows the Secretary, on the Secretary’s own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.\n\nPart 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.\n\nIf a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.\n\nIn other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act.\n\nPart 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nPart 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.\n\n> ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.\n\n> ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.\n\n> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.\n\n> authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.\n\n> authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.\n\n> born prematurely: a child is born prematurely if, at the time of the child’s delivery, the child’s period of gestation is less than 37 weeks.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;\n\n> COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:\n\n (ii) the person’s working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;\n (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and\n (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person’s work test period were the period under section 33.\n\n> credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.\n\n> departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).\n\n> has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:\n\n (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or\n (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or\n (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.\n\n (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or\n (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;\n and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.\n\n (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and\n (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.\n\n> payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.\n\n (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or\n (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.\n\n> payroll cut‑off for an instalment that is payable to a person means the last day on which the person’s employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person’s payday for the instalment.\n\n> PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.\n\n (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or\n (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or\n (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or\n\n> special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.\n\n (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and\n (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.\n\n> Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.\n\n> taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n> veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans’ Entitlements Act 1986.\n\nA person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.\n\nThe Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.\n\nIf the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.\n\nThe Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nThe person’s employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).\n\n#### 11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person\n\n Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.\n\n> Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.\n\n The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:\n (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).\n\nThis Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.\n\nDivision 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.\n\nDivision 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child’s birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).\n\nDivision 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).\n\nDivision 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and\n (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and\n (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:\n (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;\n (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.\n (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.\n\n (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:\n (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and\n (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and\n (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.\n\n> Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.\n\n (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.\n (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:\n (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;\n determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.\n (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.\n\n (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:\n (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and\n (iii) who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;\n (c) an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.\n (2) Permission for special PPL claimants to claim parental leave pay for flexible PPL days for a child may be given by a person:\n (a) who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.\n\n> Note 1: The maximum number of flexible PPL days for a child that is payable is worked out under sections 31AB and 31ABA.\n\n> Note 2: The permission does not preclude the person giving the permission from claiming parental leave pay for some or all of the specified number of flexible PPL days for the child.\n\n (a) a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and\n (d) the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (d) the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and\n (e) the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and\n (f) the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).\n\n> Note: Subsections 13(5) and (7) (for PPL claims) and 14(3) and (5) (for special PPL claims) provide that determinations must specify the claimed days for which parental leave pay is payable and not payable to a claimant.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a child unless a PPL claimant has verified the child’s birth.\n (c) the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;\n\n If a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child of the person, the Secretary must not make a payability determination that parental leave pay is payable to the person for the child if the child is born after 31 March 2021.\n\n (1) The Secretary must not make a payability determination that parental leave pay is payable to a person for a flexible PPL day (the relevant day) for a child if:\n (a) the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:\n (b) the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.\n (2) However, the PPL rules may prescribe circumstances in which a flexible PPL day does not count towards the total number of flexible PPL days referred to in paragraph (1)(a).\n\n In deciding whether to make a payability determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n A payability determination about parental leave pay comes into force on the day it is made and continues in force unless it is:\n\n If the Secretary makes a payability determination about parental leave pay for a child, the Secretary must give the claimant a notice stating:\n\n (a) a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and\n (c) the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and\n (2) The revocation is taken to have come into force on the day the person requested the Secretary to revoke the determination.\n\n The Secretary may make a determination (the initial eligibility determination) that a person is initially eligible for parental leave pay for one or more flexible PPL days for a child if:\n (a) the flexible PPL days for the child are specified in an effective PPL claim or effective special PPL claim made by the person; and\n (b) if no other initial eligibility determination under this section is in force in relation to the person and child—the Secretary is satisfied that the person satisfies the work test and income test when making the determination; and\n\n In deciding whether to make an initial eligibility determination about parental leave pay, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n If the Secretary makes an initial eligibility determination about parental leave pay, the Secretary must give a notice of the determination to the claimant.\n\nThis Part sets out when a person is eligible for parental leave pay. The Secretary cannot make a payability determination that parental leave pay is payable if the person is not eligible for it.\n\nDivision 2 sets out when a person is eligible for parental leave pay. Section 31AA sets out when a person is eligible for parental leave pay on a flexible PPL day for a child. Sections 31AB and 31ABA set out the maximum number of flexible PPL days for a child for which parental leave pay can be paid. This includes, subject to certain exceptions, the flexible PPL days that are reserved for other claimants where a claimant has a partner at the time of their first effective claim.\n\nDivision 3 has the work test. To satisfy the work test, a person must have performed enough paid work or taken enough paid leave in a particular period. A flexible PPL day for a previous child for which parental leave pay was payable to the person may be taken into account in working out whether the person satisfies the work test for a subsequent child. Any jobkeeper payment period or COVID‑19 Australian Government payment period for the person may also be taken into account. Special rules apply in the case of premature birth or complications or illness related to the pregnancy (see section 36A) or in special circumstances (see section 36AA).\n\nDivision 4 has the income test. To satisfy the income test, the person’s income for a particular income year must not be more than either the individual PPL income limit (which is $150,000 until 30 June 2021 and then indexed) or the family PPL income limit (which is $350,000 until 30 June 2024 and then indexed). If the person has a partner, their partner’s income is also counted towards the family PPL income limit.\n\nDivision 5 has the Australian residency test. To satisfy this test, the person must be an Australian resident or be in a special class of visa holder.\n\n (d) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.\n (b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and\n (b) if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n (ii) if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and\n (c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and\n (d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person (the relevant claimant) is not eligible for parental leave pay on a day that is a flexible PPL day for a child if subsection (2), (3), (4), (5), (6), (7) or (8) applies to the relevant claimant on that day.\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (d) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (c) the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)\n (a) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and\n (b) the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)\n (a) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and\n (b) one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and\n (c) the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (7) This subsection applies to the relevant claimant on a flexible PPL day if the relevant claimant is deceased on that day.\n (8) This subsection applies to the relevant claimant on a flexible PPL day if that day is in a newly arrived resident’s waiting period for the relevant claimant (see section 31A).\n\n> Note 1: Under section 31AB, a claimant is not eligible for parental leave pay for a flexible PPL day if the maximum number of flexible PPL days for the child specified in this section has been reached.\n\n> Note 2: Where certain claimants have a partner, the maximum number of flexible PPL days for the claimant is limited to the number specified in subsection (2) of this section. The difference between the number of days specified in this subsection and the number of days specified in subsection (2) is reserved for other claimants (see section 31AB).\n\n (1) Subject to this section, a person is subject to a newly arrived resident’s waiting period if, on or after the commencement of this subsection, the person:\n (a) becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or\n (i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or\n (ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or\n (1B) Paragraph (1)(b) does not apply in relation to a person if, at any time before the commencement of this subsection, the person held a visa covered by paragraph (1)(a).\n (b) the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and\n (b) the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;\n whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.\n (c) the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.\n (b) a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and\n (e) the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;\n then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.\n (7) Subsection 31AB(8) does not apply to a person in respect of a day in the newly arrived resident’s waiting period for the person if on that day the person holds, or is the former holder of, a visa in a class of visas determined by the Minister for the purposes of subsection 739A(6) of the Social Security Act.\n (7A) Subsection 31AB(8) does not apply to a person in respect of a day (the assessment day) in the newly arrived resident’s waiting period for the person if:\n (i) the person was a family member of another person at the time the other person became a refugee before the assessment day;\n (ii) the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or\n (d) the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.\n\nStep 3. Work out whether any days on which the person has not performed qualifying work during the work test period fall within a permissible break.\n\nStep 4. Work out whether there is a period (a qualifying period) of 295 consecutive days in the work test period that are days:\n\nStep 5. If the person has performed at least 330 hours of qualifying work in a qualifying period, the person satisfies the work test.\n\n (b) while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work.\n\n> Note 3: If the person performs qualifying work on a day because of paragraph (c) or (d) of the definition of qualifying work in subsection 34(1), and does not also perform qualifying work on that day because of paragraph (e) or (f) of that definition, see section 35A to work out the hours of qualifying work the person is taken to have performed on the day.\n\n> Note 4: If the person performs qualifying work on a day because of paragraph (e) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35B).\n\n> Note 5: If the person performs qualifying work on a day because of paragraph (f) of the definition of qualifying work in subsection 34(1), the number of hours of qualifying work the person is taken to have performed on that day is determined in accordance with the PPL rules (see section 35C).\n\n (1A) This section applies in relation to a PPL claimant or special PPL claimant who is not a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child.\n (1B) If a provision of this Act or the PPL rules requires a person (the first person) to satisfy the work test on a day for the purposes of a PPL claim or special PPL claim made by another person, this section applies as if a reference to a PPL claimant or special PPL claimant were a reference to the first person.\n\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;\n (2) However, for the purposes of making an initial eligibility determination on a PPL claim or special PPL claim, the work test period for the PPL claimant or special PPL claimant is the 392 days immediately before:\n (ii) the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;\n (b) the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and\n (c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and\n\n The work test period for a PPL claimant or special PPL claimant who is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child is the work test period that would apply to the claimant under section 33 if:\n\n (ca) the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;\n (a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and\n (5) A COVID‑19 Australian Government payment period for a person is a period for which the person is entitled to a COVID‑19 Australian Government payment.\n (a) a payment or grant of financial assistance covered by item 492 of the table in Part 4 of Schedule 1AB to the Financial Framework (Supplementary Powers) Regulations 1997; or\n (b) a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.\n\n (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.\n (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).\n (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:\n (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.\n (2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n (3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.\n\n (2) If, between a day on which the person performed qualifying work (a qualifying work day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 84 consecutive days on which the person did not perform qualifying work—the day or period of consecutive days between those 2 qualifying work days is a permissible break.\n (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and\n (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and\n then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.\n\n (ii) if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.\n\n (a) the Secretary is satisfied that special circumstances of a kind prescribed by the PPL rules for the purposes of this paragraph exist in relation to the person on the day; and\n (b) the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if those circumstances had not existed.\n\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n (d) the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.\n (b) on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;\n if:\n (c) the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and\n\n A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).\n\n> Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.\n\n (1) The relevant individual PPL income limit for a PPL claimant or special PPL claimant is the individual PPL income limit that applies on the earlier of the following days:\n (2) The relevant family PPL income limit for a PPL claimant or special PPL claimant is the family PPL income limit that applies on the earlier of the following days:\n\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n (b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.\n\n (1) Subject to subsection (2), the amount of the individual PPL income limit and the amount of the family PPL income limit are to be indexed under this Subdivision on 1 July each year (the indexation day).\n (2) The first indexation day for an amount of the individual PPL income limit is 1 July 2021 and the first indexation day for an amount of the family PPL income limit is 1 July 2024.\n\nStep 1. Work out the amount (the previous amount) for the relevant income limit that applied on the day immediately before the indexation day.\n\n ![Start formula start fraction Index number for the reference December quarter over Index number for the base December quarter end fraction end formula](image.002.png)\n\n> base December quarter means the December quarter that has the highest index number of the December quarters before the reference December quarter (but not earlier than the December quarter 2007).\n\n> index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.\n\n (2) The indexation factor is to be worked out to 3 decimal places, but increased by 0.001 if the fourth decimal place is more than 4.\n (3) If an indexation factor worked out under subsections (1) and (2) would be less than 1, that indexation factor is to be increased to 1.\n (a) using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and\n (b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).\n\n (2) If a provisional indexed amount is not a multiple of $1.00, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of $1.00.\n (3) If a provisional indexed amount is not a multiple of $1.00 but is a multiple of $0.50, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of $1.00.\n\n (a) the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and\n (ii) the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.\n\n (b) on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.\n (a) a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and\n (b) the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and\n (4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:\n (a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or\n (5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:\n (a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or\n\nThis Part is about claims for parental leave pay. A person cannot be paid parental leave pay unless the person has first made a claim for it.\n\nDivision 2 sets out the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made. Section 54 sets out who can make each type of claim.\n\nThe Secretary cannot make a payability determination on a claim unless it is an effective claim. To be effective, the claim must be made by the right person and satisfy the requirements in the provisions listed in section 55\\. One of those requirements is that the claim must be in the form, and contain the information, required by the Secretary (see section 56). Another requirement is that the claim must be made in the period set out in section 60.\n\n (g) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.\n (b) a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.\n\n (1) A claim for parental leave pay is not effective unless the requirements of the following provisions that apply to the claim are satisfied:\n (2) A claim for parental leave pay is also not effective if it is made by a person who cannot make that type of claim under section 54.\n\n (b) contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and\n (2) For the purposes of paragraphs (1)(b) and (c), the Secretary may require that different information be contained in, and different documents accompany:\n\n (2) A flexible PPL day for the child specified in the claim must not be a day that is more than 100 days before the day the claim is made.\n (b) the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID‑19 Australian Government payment period for the claimant.\n (3) Before a payability determination is made on the claim, the claimant may change a flexible PPL day for the child specified in the claim by notifying the Secretary of the new flexible PPL day for the child.\n (a) one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and\n then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.\n\n If the claim is a PPL claim and it is made before the child’s birth, the claim must specify the child’s expected date of birth.\n\n (1) The claim for parental leave pay must contain the person’s tax file number statement, which is a statement of the kind set out in subsection (2), (3), (4) or (5).\n (5) The fourth kind is a statement that the person’s tax file number has previously been provided with an earlier claim for parental leave pay.\n\n (1) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the following persons is not an effective claim unless permission to make a claim in relation to the child is given, and has not been revoked, by the child’s birth mother:\n (2) However, subsection (1) does not apply to a person who makes a PPL claim in the circumstances prescribed by the PPL rules.\n (3) A PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of an adoptive parent of the child is not an effective claim unless permission to make the claim in relation to the child is given, and has not been revoked, by:\n (i) a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and\n (ii) that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;\n (4) A special PPL claim for parental leave pay for one or more flexible PPL days for a child that is made by the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made is not an effective claim unless:\n (a) permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and\n (b) a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.\n\n> Note: The permission does not need to specify the number of flexible PPL days for the child in relation to which a claim to which the permission relates may be made.\n\n (i) if, before the child’s first birthday, an effective claim for parental leave pay for the child has been made by a PPL claimant for the child—the child’s second birthday; or\n\n (1) After making an effective claim for parental leave pay, the person may withdraw or vary the claim before a payability determination is made on it.\n\nParental leave pay is payable in instalments for regular periods called instalment periods. An instalment is payable to a person if one or more flexible PPL days for a child of the person fall within an instalment period for the person and parental leave pay is payable to the person for those days.\n\nThis Part also contains rules for working out the amount of an instalment and deals with the deductions that may be made from an instalment.\n\n (1) A person’s instalment period, and the payday for an instalment that relates to an instalment period, are worked out according to the following rules.\n\n (2) If the instalment is to be paid by the person’s employer and there is a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.\n (3) If the instalment is to be paid by the person’s employer and there is not a regular period for which the person would usually be paid in relation to the person’s performance of work:\n (b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.\n (a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and\n (b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.\n\n (1) The amount of an instalment payable to a person is the sum of the daily national minimum wage amounts for each day, during the instalment period to which the instalment relates, that is:\n (2) The daily national minimum wage amount for a day is 7.6 times the amount of the national minimum wage (when expressed as a monetary amount per hour) set by a national minimum wage order that is in operation on that day (whether or not the order has also taken effect on that day).\n\n (a) the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and\n (i) the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and\n (ii) the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;\n\n (1) An instalment is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.\n\n> Note: Section 97 (which deals with the effect of a garnishee etc. order) also provides a protection for an account into which an instalment has been paid.\n\n (1) An employer or the Secretary may deduct an amount from an instalment that is payable to a person if the deduction is:\n\n> Note: A deduction by an employer in accordance with a salary sacrifice or other arrangement, under which a person chooses to:\n\n (2) The Secretary may deduct an amount from an instalment that is payable to a PPL claimant or special PPL claimant for a child if:\n (a) another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and\n (b) the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.\n\n An employer or the Secretary (the payer) may deduct an amount from an instalment that is payable to a person if the payer is required to withhold the amount under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) An employer may deduct an amount from an instalment that is payable to a person if the employer is required to deduct the amount under section 46 or 72A of the Child Support (Registration and Collection) Act 1988.\n (2) The Secretary, in accordance with a notice given to the Secretary under section 72AD of the Child Support (Registration and Collection) Act 1988 in relation to a person to whom an instalment is payable, must:\n (a) make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and\n\n If:\n (c) before that day, the person was paid an amount of income support payment under the social security law or Veterans’ Entitlements Act 1986 for a period (the income support period) that falls within, or overlaps with, the instalment period; and\n (d) the Secretary is satisfied that the amount of income support payment so paid exceeds the amount of income support payment that would have been payable to the person for the income support period under that law or Act had the instalment been taken into account when working out the amount of income support payment payable to the person for that period under that law or Act;\n\n> Note: A person’s income is taken into account when working out the amount of income support payment that is payable to the person under the social security law or the Veterans’ Entitlements Act 1986. An instalment is income so payment of an instalment may reduce the amount of income support payment that is payable to the person.\n\n (1) An amount must not be deducted from an instalment except in accordance with section 67, 68, 69, 69A or 69B. This subsection applies despite any other law of the Commonwealth, a State or a Territory.\n\n(b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child; and\n\nDivision 3 is about the payment by the Secretary of amounts (called PPL funding amounts) to an employer to ensure the employer has been paid enough to fund an instalment.\n\nDivision 4 sets out certain obligations of employers relating to paying instalments (such as giving and keeping records and notifying the Secretary if certain events happen).\n\n If:\n (i) one or more payability determinations that parental leave pay is payable to a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 13 or 14; or\n (ii) one or more initial eligibility determinations for a person for a period (the relevant period) of one or more flexible PPL days for a child are in force under section 26A; and\n\n (b) an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and\n\n (1A) If an employer is required under subsection (1) to pay an instalment to a person in relation to a child of the person, the requirement only applies to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the continuous flexible period mentioned in the employer notice relating to the employer determination.\n\n> Note 1: The Secretary must pay an instalment to the person to the extent that the instalment is payable in relation to a day that is a flexible PPL day for the child and that does not fall within the person’s continuous flexible period for the child (see subsection 84(2A)).\n\n> Note 2: The Secretary will also be required to pay an instalment to the person if the person’s continuous flexible period for the child is extended on review after that period has ended (see sections 87 and 92A).\n\n (a) a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (b) an earlier instalment is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); and\n (c) as at the payroll cut‑off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;\n\n (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and\n\n An employer has been paid enough to fund an instalment for a person as at a day if the total of the PPL funding amounts paid to the employer for the person for a child before that day is at least the total of the following amounts:\n (c) the amount of any other instalment that is to be paid to, or in relation to, the person on the payday for the instalment.\n\n An instalment payable to a person by an employer must be paid in money by one, or a combination, of the following methods:\n\n (1) The Secretary must pay one or more amounts (the PPL funding amounts) to a person’s employer if the Secretary is satisfied that:\n\n (2) Subsection (1) does not require the Secretary to pay a PPL funding amount in relation to an instalment earlier than a reasonable period before the payroll cut‑off for the instalment.\n (a) the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and\n (b) the employer has not been paid enough to fund the instalment as at the first payroll cut‑off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;\n the Secretary must pay the PPL funding amount to the employer before the next payroll cut‑off for an instalment for the person.\n\n (ii) the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.\n (a) will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and\n (3) The sum of the PPL funding amounts paid to a person’s employer for the person must not be more than the sum of the amounts of the instalments that are payable to the person by the person’s employer.\n\n (1) The Secretary must give a written notice to an employer each time the Secretary pays a PPL funding amount to the employer for a person.\n\n A PPL funding amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise, until it has been paid to the employer.\n\n An employer must, before the end of the next working day after paying an instalment to a person, give the person the information prescribed by the PPL rules in the form (if any) prescribed by the PPL rules.\n\n (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the employer must notify the Secretary if any of the following events happen:\n (c) the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;\n (f) the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;\n (g) the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;\n (i) the employer is not paid enough to fund a particular instalment for the person as at the payroll cut‑off for the instalment;\n (j) if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;\n (k) in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;\n (l) the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.\n (b) if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and\n\n (2A) The Secretary must approve a manner of notification that an employer must use when notifying the Secretary of an event under this section.\n (3) An obligation under subsection (1) that arises because of any of paragraphs (1)(a) to (g) ceases to apply if the event happens on or after the earliest of the following days:\n (i) if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and\n (c) if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.\n\n(b) the instalment is payable in relation to a day that is a flexible PPL day for a child of the person and that does not fall within the person’s continuous flexible period for the child (if any).\n\nThe Secretary is also required to pay instalments directly to a person in certain circumstances where an employer determination is being reviewed or has been revoked, or where a matter has been referred to the Fair Work Ombudsman relating to a failure by an employer to pay an instalment to a person.\n\nIn certain circumstances where the Secretary becomes required to pay instalments to a person, the Secretary is also required to pay the person arrears for instalments that had previously become payable, but not been paid, to the person.\n\n (1) If the Secretary is required under this section to pay an instalment to a person, the Secretary must do so on the payday for the instalment.\n\n (2) The Secretary must pay an instalment that is payable to a person if the Secretary, in accordance with section 101, never made an employer determination for the person and the person’s employer.\n (2A) The Secretary must pay an instalment that is payable to a person to the extent that the instalment is payable in relation to a day that does not fall within the person’s continuous flexible period for the child that is mentioned in an employer notice relating to an employer determination made for the person and the person’s employer.\n\n> Note: The person’s employer must pay an instalment to the person to the extent that the instalment is payable in relation to a flexible PPL day for the child that falls within the person’s continuous flexible period for the child (see subsections 72(1) and (1A)).\n\n (a) the person’s employer has applied for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and\n (b) the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and\n\n> Note 1: The Secretary must also pay the person instalments payable to the person for earlier instalment periods (see section 85).\n\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.\n\n> Note: See sections 85 and 86 for when the Secretary must also pay the person instalments payable to the person for earlier instalment periods.\n\n (a) the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and\n (b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and\n (d) the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).\n (6) If both subsections (4) and (5) apply in relation to a person, then only the subsection where the transfer day occurs first is taken to apply in relation to the person.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or\n (i) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);\n (2) The Secretary must pay the person each instalment that is taken to have become payable to the person under section 91 (which deals with the effect of the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child).\n (3) The Secretary must pay the instalments on the payday for the first instalment that the Secretary is required to pay as referred to in paragraph (1)(a) or (b) of this section.\n\n (b) the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and\n (i) the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or\n (2) The Secretary must pay the person the instalment, or the part of the instalment, on the payday for the next instalment that the Secretary is required to pay under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked).\n\n (3) Subsection (2) does not require the Secretary to pay the person all or part of an instalment to the extent that the instalment or the part of the instalment has been recovered under section 172 (which deals with debts owing by employers to employees).\n (4) To avoid doubt, this section applies whether or not the Secretary is required to pay an instalment to the person under subsection 84(4).\n\n (1) The Secretary must pay a person each instalment that is taken to have become payable to the person under section 92A.\n (2) The Secretary must pay the instalments as soon as practicable after the Secretary becomes required to pay the instalments.\n\n (1) The Secretary must pay an instalment, or a part of an instalment, that the Secretary is required to pay to a person, to the credit of a bank account nominated and maintained by the person.\n (2) The Secretary may direct that the whole or a part of an instalment that the Secretary is required to pay a person is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the instalment, or the part of the instalment, is to be paid in accordance with the direction.\n\n If the Secretary pays an instalment, or part of an instalment, to or in relation to a person, in particular circumstances, the Secretary must give the person the information prescribed by the PPL rules in relation to instalments paid in those circumstances.\n\nThis Part contains general rules that are relevant to the payment of instalments to a person, whether by the person’s employer or the Secretary.\n\nSome of those rules deem instalments to have become payable in certain circumstances (such as when a person’s continuous flexible period is extended after review).\n\nOther rules deal with the effect on a person’s instalment periods of changing who is required to pay instalments to the person.\n\n#### 91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period\n\n If:\n (a) the Secretary or a person’s employer (the payer) becomes required to pay an instalment to the person in relation to a child of the person after the start of the person’s continuous flexible period for the child; and\n (c) one or more instalments would have been payable to the person on the paydays for the instalments if the payer had been required to pay instalments from the start of the person’s continuous flexible period for the child;\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and\n (c) one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:\n then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.\n\n (a) the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and\n (b) the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.\n (2) The instalment period for the person for the last instalment payable by the Secretary is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the employer is taken to start on the transfer day.\n\n (b) the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:\n (ii) subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).\n (2) The instalment period for the person for the last instalment payable by the employer is taken to end on the day before the transfer day.\n (3) The instalment period for the person for the first instalment payable by the Secretary is taken to start on the transfer day.\n\n If:\n (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and\n the payer must pay the instalment referred to in paragraph (a) on the day that would have been the payday for the later instalment if it had been payable by the payer.\n\n The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment:\n\nStep 1. Work out the total amount of the instalments that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.\n\nStep 2. Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount.\n\n (1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws:\n (b) a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).\n (2) The PPL rules may provide that subsection (1) does not apply in relation to a prescribed provision of a law of the Commonwealth, a State or a Territory.\n\n Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a person receives instalments of parental leave pay for all or part of that period.\n\n An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation might arise (including, for example, under another law of the Commonwealth, a State or a Territory, or an industrial instrument (however described)).\n\nUnder Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those conditions need to be satisfied for a person if the employer has made an election under Division 4 that applies to the person and the person consents to the employer paying the instalments.\n\n(a) give the Secretary certain information to enable the Secretary to pay the employer PPL funding amounts for the person; or\n\nDivision 3 is about when an employer determination is in force. It includes rules about revoking employer determinations.\n\nDivision 5 provides for the Secretary to give an employer for whom an employer determination has been made notice of certain other decisions under this Act.\n\n (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments if the Secretary is satisfied, when making the determination, that:\n (i) a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or\n (b) instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and\n (ii) if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and\n (d) the person has a continuous flexible period for the child and is likely to be an Australian‑based employee of the employer during that period; and\n (f) if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.\n (b) the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.\n\n> Note: See section 106 for when the Secretary may, despite this subsection, make an employer determination for a person and the person’s employer after the day referred to in paragraph (b).\n\n (3A) The Secretary must not make an employer determination for a person and the person’s employer if the person is receiving an income support payment.\n (4) Despite subsection (1), the Secretary may decide not to make an employer determination for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied of all or any of the following:\n (ii) another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;\n (5) The Secretary may take into account the following matters in determining whether an employer is a fit and proper person:\n (c) whether a matter relating to a contravention of section 70 or Part 3‑2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;\n (d) subject to Part VIIC of the Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);\n (e) subject to Part VIIC of the Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:\n (ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);\n\n> Note: Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.\n\n (6) In deciding whether to make a determination under this section, the Secretary may act on the assumption that the state of affairs known to the Secretary when making the determination will remain unchanged.\n\n (1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice advising them that the determination has been made.\n (2) The notice given to the person must contain the name of the employer and any information prescribed by the PPL rules.\n (b) whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;\n (4) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n (5) If the Secretary decides not to make an employer determination for a person, the Secretary must give the person a written notice advising the person of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.\n (2) The acceptance notice must contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:\n (b) the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;\n (c) the payday and the payroll cut‑off for an instalment that would be payable for the first instalment period for the person.\n (b) the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.\n\n (a) an employer applies for review under Part 5‑1 or 5‑2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and\n (2) The Secretary must, as soon as practicable after becoming aware that the event referred to in paragraph (1)(b) has happened, give the employer a written notice requiring the employer to give the Secretary a written notice containing the following information:\n (2A) The notice given to the employer must also be dated. The date of the notice must be the date the preparation of the notice was completed.\n\n (a) a decision is made that has the effect that parental leave pay is not payable to the person (whether or not the decision is a payability determination to that effect); and\n (b) a later decision is made that has the effect that a payability determination that parental leave pay is payable to the person comes into force; and\n (c) the Secretary is satisfied, when making the employer determination, of the matters referred to in the applicable paragraphs of subsection 101(1) in relation to the person and the employer.\n\n (1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.\n (2) If the employer gives the Secretary an acceptance notice for the person in accordance with section 103 or a compliance notice given under section 157, the employer determination comes into force on the day the Secretary receives the acceptance notice.\n (a) the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and\n\n (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a matter referred to in column 1 of an item in the following table. The revocation comes into force on the day referred to in column 2 of that item:\n\n

Revocation of employer determination

Item

Column 1

Matter of which Secretary must be satisfied

Column 2

Day revocation comes into force

1

A condition for making the employer determination was not satisfied when the determination was made.

The day of the revocation.

2

The employer has not given an acceptance notice for the person as required by a compliance notice given for a contravention of section 103.

The day of the revocation.

2A

The person is receiving an income support payment.

The day of the revocation.

4

The person has ceased to be employed by the employer.

The day the person ceased to be employed by the employer.

5

The employer is insolvent.

The day the employer became insolvent.

6

The Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the person.

The day of the revocation.

\n```\n\n (1A) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that a decision (whether or not the decision is a payability determination) has been made that has the effect that parental leave pay is not payable to the person for one or more flexible PPL days for the child that fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination.\n (1C) The Secretary must revoke an employer determination made for a person and the person’s employer in relation to a child of the person if the Secretary is satisfied that:\n (b) a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and\n (c) those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and\n (1D) If the Secretary revokes an employer determination under subsection (1A) or (1C), the revocation comes into force on the day specified by the Secretary.\n (2) The Secretary may revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of any of the following:\n (3) In determining whether the employer is not a fit and proper person for the purposes of paragraph (2)(a), the Secretary may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n (4) If the Secretary revokes the employer determination under subsection (2), the revocation comes into force on the day of the revocation.\n (5) If the Secretary revokes an employer determination for a person and the person’s employer, the Secretary must give them a written notice advising them of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3).\n\n (1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary.\n\n (1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in paragraphs 101(5)(a) to (f).\n\n> Note: The Secretary may revoke an employer determination that has already been made for the employer and a person under subsection 108(2).\n\n (3) If the Secretary cancels an election, the Secretary must give the employer a written notice advising the employer of that decision. The notice must contain any information prescribed by the PPL rules.\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.\n\n> Note: If the Secretary determines that parental leave pay is not payable to the person, the Secretary must revoke the employer determination (see subsection 108(1A)).\n\n (a) the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and\n (b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.\n (ba) if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and\n\n The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this Chapter does not otherwise provide for the Secretary to give the person a notice in those circumstances.\n\nA person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.\n\nThe Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.\n\n (1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:\n (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;\n (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following:\n (a) the sum of all PPL funding amounts relating to the person paid under section 75 in the income year by the Secretary to an employer of the person;\n (3) If the Secretary has made one or more deductions under any of sections 67 to 69B from an instalment referred to in paragraph (2)(b), the instalment is taken, for the purposes of that paragraph, to be increased by the sum of those deductions.\n (4) The SG charge percentage for an income year means the charge percentage for the year, worked out using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.\n (5) The nominal interest rate amount for a person for an income year is the amount for the person referred to in paragraph (1)(a) multiplied by the amount worked out in accordance with the method prescribed by the PPL rules.\n (6) For the purposes of paragraph (2)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).\n\n (1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C.\n\nThe Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.\n\nThe trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.\n\nIf an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.\n\n (1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:\n (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.\n (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.\n\n (b) the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the contribution is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.\n\n (1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.\n\n (1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and\n (b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.\n (2) If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.\n the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.\n\n (4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount is to be paid:\n (5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.\n (6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.\n (9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.\n (10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:\n\n (b) the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;\n (d) must give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n> Note: Section 115Q provides for the imposition of general interest charge if the underpaid amount is not repaid within a certain period.\n\n (2) The Commissioner may recover from the trustee or provider the amount the trustee or provider is liable to repay under subsection (1) as a debt due to the Commonwealth.\n (3) The trustee or provider commits an offence if the trustee or provider fails to give the Commissioner a statement, in the approved form (within the meaning of section 388‑50 in Schedule 1 to the Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.\n\n (1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the underpaid amount in full on or before the payment date for the underpaid amount.\n (b) for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and\n\n (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and\n (b) the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and\n (b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under section 115K is made.\n (3) The amount of the PPL superannuation contribution for the person for the income year is increased by the amount of interest worked out under subsection (4).\n (b) for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and\n (a) may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and\n (b) may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.\n\n (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or\n (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.\n (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:\n\n

Methods for recovering amount overpaid

Item

Action the Commissioner may take to recover amount overpaid

Conditions to be satisfied

1

The Commissioner may deduct the whole or a part of the amount overpaid from any PPL superannuation contribution payable for the person.

2

The Commissioner may debit an account of the person in the Superannuation Holding Accounts Special Account with the whole or a part of the amount overpaid.

The account must include one or more PPL superannuation contributions for the person.

The amount debited must not exceed the amount of those PPL superannuation contributions.

3

The Commissioner may recover the whole or a part of the amount overpaid from the person’s legal personal representative as a debt due by the representative to the Commonwealth.

The PPL superannuation contribution must have been paid by the Commissioner to the representative.

The Commissioner must give the representative written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

4

The Commissioner may recover the whole or a part of the amount overpaid from a superannuation provider to whom:

(a) the Commissioner paid the PPL superannuation contribution; or

(b) another superannuation provider transferred the PPL superannuation contribution;

as a debt due by the superannuation provider to the Commonwealth.

The superannuation provider must hold one or more PPL superannuation contributions for the person.

The amount recovered must not exceed the amount of those PPL superannuation contributions.

The Commissioner must give the superannuation provider written notice, as prescribed by the PPL rules, of the proposed recovery (including the amount to be recovered).

At least 28 days must have elapsed since the notice was given.

The amount recovered must not exceed the amount specified in the notice.

\n```\n\n> Note: Section 115Q provides for the imposition of general interest charge if an amount that the person must pay under a notice given to the person under item 3 or 4 of the above table is not repaid within a certain period.\n\n (a) the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and\n (b) the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;\n the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.\n (5) The Commissioner may revoke a notice given under item 3 or 4 of the table in subsection (3) if the Commissioner is satisfied that it is appropriate in the circumstances to do so.\n (6) The total of the amounts deducted, debited or recovered under subsection (3) in relation to an overpayment must not exceed the amount overpaid.\n in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.\n\n (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that:\n (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and\n (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.\n\nSuperannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter.\n\nInfringement notices can be given to superannuation providers for failing to give statements relating to returned PPL superannuation contributions or underpaid amounts.\n\n (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider engages in, or is required to engage in, under this Chapter or the PPL rules made for the purposes of this Chapter.\n\n (3) A superannuation provider commits an offence if the provider fails to retain any records kept or obtained under or for the purposes of this Chapter until the later of:\n\n> Note: In a prosecution for an offence against subsection (2) or (3), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code).\n\n (1) Subject to subsection (2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Part if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:\n (i) an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and\n (ii) one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or\n (b) the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.\n\n (3) An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.\n\n (ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and\n (e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and\n\n (3) The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.\n\n (1) A person on whom an infringement notice has been served may make written representations to the Commissioner seeking the withdrawal of the notice.\n (2) The Commissioner may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.\n (3) The matters to which the Commissioner may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:\n (c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;\n (a) the person pays the penalty specified in the infringement notice within the period specified in paragraph 115U(1)(e); and\n\n (b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 115U(1)(e); and\n (2) Any liability of the person for the offence or offences specified in the notice, and for any other offence or offences constituted by the same omission, is taken to be discharged.\n (3) Further proceedings cannot be taken against the person for the offence or offences specified in the notice and proceedings cannot be taken against the person for any other offence or offences constituted by the same omission.\n\n This Division does not permit the service of more than one infringement notice on a person for the same offence or offences.\n\n (i) an infringement notice is not served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n (ii) an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission has been withdrawn; or\n (c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence or in relation to any other offence constituted by the same omission; or\n\n (1) The Commissioner may, by writing, extend, in relation to a particular person, the period referred to in paragraph 115U(1)(e).\n (2) The power of the Commissioner under subsection (1) to extend the period may be exercised before or after the end of the period.\n (3) If the Commissioner extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.\n\n> Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.\n\n (1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing.\n\n (1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules made for the purposes of this Chapter.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Commissioner.\n\n The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a law relating to taxation or superannuation.\n\n (1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply to the Commissioner for review of the decision.\n (3) In making arrangements for a review under subsection (2), the Commissioner must have regard to the need for the review to be an independent one.\n\n (1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the things in subsection 115ZF(2).\n\nSubdivision A of Division 2 allows the Secretary to require a person to give certain information or produce certain documents that are relevant to this Act.\n\nSubdivision C of Division 2 imposes an obligation on a person to whom instalments of parental leave pay are payable to notify the Secretary of a change of circumstances.\n\nDivision 4 contains rules relating to offences against Parts 7.3 and 7.4 of the Criminal Code (which deal with fraudulent conduct and false and misleading statements) in relation to this Act.\n\n under this Subdivision if the Secretary reasonably believes that the person will be able to give the information or produce the document.\n\n (1) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to one or more of the following:\n (a) determining whether a person has made an effective claim for parental leave pay, and, if so, whether the person is or was eligible for parental leave pay, or is or was initially eligible for parental leave pay;\n (d) ensuring the Secretary can pay instalments of parental leave pay into the bank account of a person to whom instalments of parental leave pay are payable;\n\n (3) The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to an inquiry or investigation into a matter mentioned in subsection (1).\n\n The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:\n (a) would help the specified agency locate another person (the debtor) who owes a debt to the Commonwealth under or because of this Act; or\n\n (1) A requirement under this Subdivision must be made by written notice given to the person of whom the requirement is made.\n (iii) the agency, and the officer (if any), to whom the information is to be given or the document is to be produced; and\n\n> Note: The notice may describe the information or documents by class (see subsection 33(3AB) of the Acts Interpretation Act 1901).\n\n (3) For the purposes of subparagraph (2)(b)(ii), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.\n (5) The notice may require the person to give the information by appearing before a specified officer to answer questions.\n (7) For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.\n\n (2) This Subdivision does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).\n\n (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).\n\n (1) A person is not excused from giving information, or producing a document, under this Subdivision on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;\n\n Subject to subsection 122A(2), nothing in this Subdivision prevents information given, or a document produced, under this Subdivision by a person from being used in:\n\n The Secretary may require the Commissioner of Taxation to provide the Secretary with information (including a tax file number) that is:\n (c) contained in a TFN declaration lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n (2) A tax file number provided to the Secretary as referred to in subsection (1) may be used only for the following purposes:\n (b) to verify, in relation to persons who have made effective claims for parental leave pay, the eligibility of those persons for that pay.\n\n (1) A person who has made an effective claim for parental leave pay, in respect of which there is not in force any payability determination that parental leave pay is not payable, must notify the Secretary of the following things:\n (3) The person must notify the Secretary, in the manner set out in a written notice given to the person under subsection (5), as soon as practicable after the person becomes aware that the thing has happened or is likely to happen.\n (4) The Secretary must approve a manner of notification that a person must use when notifying the Secretary of a thing under this section.\n\n (1A) Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:\n (b) a person (other than the Secretary) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or\n (1B) Without limiting subsection (1A), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:\n (b) the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or\n (d) any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or\n (e) the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or\n and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.\n (2) The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982.\n\n (1) A person may obtain protected information if the information is obtained for the purposes of this Act, or the Regulatory Powers Act as that Act applies in relation to this Act.\n (3) A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.\n\n (1) Despite sections 127A, 129, 130, 131 and 132, the Secretary may disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under this Act or the Regulatory Powers Act as that Act applies in relation to this Act:\n (a) to such persons and for such purposes as the Secretary determines, if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases; or\n (d) to the Minister for the purposes of assisting the Minister to consider a complaint or issue in relation to a matter arising under this Act if the Secretary reasonably believes that the disclosure is likely to assist the Minister; or\n (e) to an SES employee, or an APS employee, in the Department, for the purposes of briefing, or considering briefing, the Minister if the Secretary reasonably believes the disclosure is likely to assist the Minister to consider a complaint or issue in relation to a matter arising under this Act.\n\n> Note: Information disclosed under this section must also be dealt with in accordance with the Australian Privacy Principles.\n\n (2) In giving certificates for the purposes of paragraph (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (3) In disclosing information under paragraph (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under subsection (4).\n (5) If a determination or certificate under paragraph (1)(a) is made or given in writing, the determination or certificate is not a legislative instrument.\n (6) Despite any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph (aa), (ab), (a) or (b) of the definition of protected information in section 6 that relates to a principal to the principal’s payment nominee or correspondence nominee.\n (a) the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902; and\n (b) in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information;\n then, despite sections 127A, 129, 130, 131 and 132 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902, disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned.\n\n (b) the person is not authorised or required under this Act to make that record, disclosure or use of the information; and\n\n Despite section 130, an ART member may disclose information if the information concerns a threat to the life, health or welfare of a person and either of the following applies:\n (b) there is reason to suspect that the threat may afford evidence that an offence may be, or has been, committed against a person and the member discloses the information for the purpose of preventing, investigating or prosecuting such an offence.\n\n (a) the person holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and\n\n (3) Nothing in subsection (1) or (2) makes an officer acting in the performance or exercise of his or her powers, duties or functions under this Act guilty of an offence.\n\n (1) If a person is convicted of an offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may:\n (i) paid to, or in relation to, the person by way of an instalment of parental leave pay because of the act, failure or omission that constituted the offence; or\n (ii) paid to the person by way of a PPL funding amount because of the act, failure or omission that constituted the offence.\n\n> Note: The Secretary and a court may give a certificate in relation to the amount referred to in paragraph (1)(b) (see sections 138 and 139).\n\n (2) Despite anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph (1)(b).\n\n (1) If a person is convicted of more than one offence against Part 7.3 or 7.4 of the Criminal Code in relation to this Act, the court may, if it considers it appropriate, impose one penalty for all the offences.\n (2) However, a single penalty imposed under subsection (1) must not be more than the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence.\n\n Charges against the same person for a number of offences against Part 7.3 or 7.4 of the Criminal Code in relation to this Act may be joined in one complaint, information or declaration if those charges:\n\n If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph.\n\n (1) For the purposes of paragraph 133(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.\n (a) the person to whom an instalment of parental leave pay or a PPL funding amount has been paid because of an act, a failure or an omission for which the person or another person has been convicted of an offence against Part 7.3 or 7.4 of the Criminal Code; and\n\n If:\n (c) the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid;\n\nDivision 2 allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act.\n\nDivision 3 deals with civil penalty provisions. These provisions impose obligations on certain persons. Civil penalty orders may be sought under Part 4 of the Regulatory Powers Act in relation to contraventions of the civil penalty provisions of this Act.\n\nDivision 4 deals with compliance notices. A compliance notice can be given to a person who has contravened a civil penalty provision, requiring the person to rectify the contravention.\n\nDivision 5 deals with infringement notices. An infringement notice may be issued under Part 5 of the Regulatory Powers Act for an alleged contravention of a civil penalty provision of this Act. A person who is given an infringement notice can choose to pay a penalty. If the penalty is not paid, a civil penalty order under Part 4 of the Regulatory Powers Act may be sought in relation to the person.\n\n (b) to commence proceedings in a court in relation to a contravention of section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer);\n\n (1) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act) (other than a power under section 715 or 716 of that Act) for the purpose of determining whether the following provisions of this Act are being, or have been, complied with:\n (b) a civil penalty provision under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 of this Act (which deals with payment of instalments by an employer) is taken to be a civil remedy provision.\n\n (a) the Secretary has reason to believe that an employer has not complied with an obligation under section 70 (which deals with unauthorised deductions from instalments) or Part 3‑2 (which deals with payment of instalments by an employer) in relation to a person; and\n (2) The Secretary must inform the employer and the person, in writing, if the Secretary refers the matter to the Fair Work Ombudsman.\n\n The Fair Work Ombudsman must, as soon as practicable after completing an investigation referred by the Secretary under section 143, notify the Secretary, in writing, of the outcome of the investigation.\n\n> Note: If the Fair Work Ombudsman gives a compliance notice, the Fair Work Ombudsman must also notify the Secretary of the outcome of the compliance notice (see section 158).\n\n A provision referred to in column 1 of an item in the table is a civil penalty provision, and the pecuniary penalty for the civil penalty provision is that specified in column 2 of that item.\n\n

Civil penalty provisions

Item

Column 1

Civil penalty provision

Column 2

Penalty

1

Subsection 70(2)

60 penalty units

2

Subsection 72(1)

60 penalty units

3

Subsection 72(2)

60 penalty units

4

Subsection 72(3)

60 penalty units

5

Section 74

60 penalty units

6

Section 80

30 penalty units

7

Subsection 81(1)

30 penalty units

8

Subsection 81(2)

30 penalty units

9

Subsection 82(2)

60 penalty units

10

Section 103

60 penalty units

11

Subsection 105(3)

60 penalty units

12

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2))

30 penalty units

13

Subsection 157(4) (in relation to a contravention of a compliance notice given in relation to any other civil penalty provision)

60 penalty units

\n```\n\n> Note: Under subsection 82(5) of the Regulatory Powers Act the pecuniary penalty imposed must be no more than that specified (or, for a body corporate, no more than 5 times that specified).\n\n> Note: Part 4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision.\n\n (2) For the purposes of Part 4 of the Regulatory Powers Act, each of the following persons is an authorised applicant in relation to the civil penalty provisions of this Act:\n (3) For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:\n (4) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to:\n (5) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (6) If the Secretary delegates any of the Secretary’s powers or functions under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (7) Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n (8) To avoid doubt, subsection 3(2) does not prevent the Crown from being liable to pay a pecuniary penalty under a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act.\n\n (a) the Secretary requests, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order under Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act; and\n\n> Note: This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things.\n\n (ii) committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and\n (4) The Secretary cannot request a person to assist under subsection (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.\n (5) The Federal Court or the Federal Circuit and Family Court of Australia (Division 2) may order a person to comply with a request under subsection (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.\n (6) For the purposes of this section, it does not matter whether the application for the civil penalty order under the Regulatory Powers Act has actually been made.\n\n (1) This section applies if the Secretary reasonably believes that a person has contravened one or more of the following provisions:\n (2) This section also applies if the Fair Work Ombudsman reasonably believes that a person has contravened one or more of the following provisions:\n (3) The Secretary or the Fair Work Ombudsman may give the person a notice (a compliance notice) requiring the person to do the following within 14 days of the day on which the notice is given:\n\n If the Fair Work Ombudsman gives a compliance notice to a person, the Fair Work Ombudsman must, as soon as practicable, notify the Secretary, in writing, of the outcome of the compliance notice.\n\n (1) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n\n> Note: Part 5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions.\n\n (2) For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (1).\n (3) The following civil penalty provisions of this Act are subject to an infringement notice under Part 5 of the Regulatory Powers Act:\n (4) For the purposes of Part 5 of the Regulatory Powers Act, the Fair Work Ombudsman is an infringement officer and the relevant chief executive in relation to the provisions mentioned in subsection (3).\n (5) Despite subsection 103(2) of the Regulatory Powers Act, an infringement notice given in relation to a failure to comply with a compliance notice under subsection 157(4) must be given within 12 months of the day on which the 14‑day period referred to in subsection 157(3) of this Act ends.\n (6) Despite subsections 104(2) and (3) of the Regulatory Powers Act, the amount to be stated in an infringement notice for the purposes of paragraph 104(1)(f) of that Act in relation to a provision mentioned in subsection (1) or (3) must be:\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—15 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—15 penalty units; and\n (i) in relation to a contravention of section 80 (which deals with giving a person a record of payments) or subsection 81(1) or (2) (which deals with keeping records)—3 penalty units; and\n (ii) in relation to a contravention of a compliance notice given in relation to a contravention of section 80 or subsection 81(1) or (2)—3 penalty units; and\n (c) if the infringement notice is given to a person (whether or not a body corporate) for a number of contraventions—the number of penalty units worked out by multiplying the penalty units for a single contravention (worked out under paragraph (a) or (b)) by the number of alleged contraventions to which the notice relates.\n (7) The Secretary may, in writing, delegate the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to:\n (8) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (9) If the Secretary delegates any of the Secretary’s powers or functions under Part 5 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1) or (3), to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate the power to a Departmental employee (within the meaning of that Act) who is neither:\n (10) Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsections (1) and (3), extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.\n\nThis Part provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.\n\nDivision 4 deals with the procedure for raising a debt that is recoverable by the Commonwealth under this Act, and charging interest on the debt.\n\nDivision 6 allows the Secretary to write off debts. Even if a debt is written off, it can be later recovered if circumstances change.\n\nDivision 7A deals with when a departure prohibition order, prohibiting a person from departing from Australia for a foreign country, can be made if the person has a debt due to the Commonwealth under this Act.\n\nDivision 8 provides that debts under this Act apply in relation to matters inside and outside Australia, and to all persons irrespective of nationality or citizenship.\n\n If an amount has been paid by way of parental leave pay or a PPL funding amount, the amount (or an amount equivalent to the amount) is a debt due to the Commonwealth only to the extent expressly provided for under:\n\n> Note: The main debts due to the Commonwealth under this Act are provided for in this Division. Other debts due to the Commonwealth are provided for in the following provisions:\n\n (a) the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds (by the PPL funding excess) the total of amounts payable to the first person as PPL funding amounts in relation to those instalments; and\n (b) the first person pays an amount (the employer payment) to, or in relation to, the other person for the child by way of an instalment; and\n (c) the total of employer payments paid for the child exceeds (by the instalment excess) the total of amounts that are payable by the first person to, or in relation to, the other person for the child as instalments under Division 2 of Part 3‑2 (which deals with the payment of instalments by employers).\n\n> Note: Instalments may stop being payable with retrospective effect if a payability determination that parental leave is payable to the other person for the child is set aside or varied after the instalments are paid.\n\n (2) An amount equal to the lesser of the PPL funding excess and the instalment excess is a debt due to the Commonwealth by the other person.\n\n> Note: Example: If no amounts are payable by the first person to, or in relation to, the other person for a child as instalments, the amount of the instalment excess is the total amount of the employer payments.\n\n (a) if the other person has a continuous flexible period for the child—immediately after the end of that continuous flexible period; or\n\n> Note: This section may apply to overpayments by way of instalments or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error, the setting aside or variation of a payability determination or payments following a stay order under subsection 32(2) of the ART Act.\n\n> Note: Instalments may stop being payable with retrospective effect if the payability determination is set aside or varied after the instalments are paid.\n\n (1) This section applies if the total of amounts paid to a person (the first person) by way of PPL funding amounts in relation to instalments for another person for a child exceeds the total of amounts paid by the first person to, or in relation to, the other person by way of such instalments for the child.\n\n> Note: Example: If the first person has not paid any amounts by way of instalments to the other person, the amount of the excess is the total of amounts paid to the first person by way of PPL funding amounts in relation to instalments for the other person for the child.\n\n (3) The debt under subsection (2) arises when subsection (1) starts to apply in relation to an amount paid to the first person.\n\n> Note: This section may apply to overpayments by way of PPL funding amounts or amounts that are mistakenly paid. For example, an overpayment or mistaken payment may arise due to administrative error or the revocation or setting aside of an employer determination.\n\n (b) a person (the wrong recipient) other than the person (the right recipient) to whom the PPL payment is payable receives the PPL payment (or a part of it); and\n (c) the wrong recipient is not authorised by the right recipient, or authorised under law, to receive the PPL payment (or that part).\n\n> Note 1: Because the PPL payment (or part) has not been properly paid to the right recipient, the Secretary or the employer must repay to the right recipient the amount of the PPL payment that ought to have been paid to the right recipient in the first place.\n\n (a) the recipient is liable under this Division to repay an amount (the unauthorised amount) paid to, or in relation to, the recipient (or an amount equal to such an amount); and\n (b) the unauthorised amount was paid because the recipient contravened Part 7.4 of the Criminal Code (which deals with false and misleading statements); and\n (i) that is taken to have been committed in relation to that contravention because of section 11.2 or 11.2A of the Criminal Code (which deal with complicity, common purpose and joint commission); or\n (ii) in relation to that contravention against section 11.4 or 11.5 of the Criminal Code (which deal with incitement and conspiracy).\n\n (b) the amount is a debt due to the Commonwealth under subsection 11(6) of the Data‑matching Program (Assistance and Tax) Act 1990.\n\n (b) the instalment, or part of the instalment, is not paid to, or in relation to, the person in accordance with the following provisions:\n (2) So much of the instalment as is not paid to, or in relation to, the person in accordance with section 70 and Division 2 of Part 3‑2, or as arrears under section 85, 86 or 87, is a debt due to the person by the employer, and is recoverable by the person in a court of competent jurisdiction.\n\n (1) If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:\n (b) for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;\n (c) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;\n\n> Note: A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.\n\n (b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after the due day, on which the person makes a payment under a debt payment arrangement in relation to the debt.\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).\n\n (2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:\n (b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;\n (3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (d) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).\n\n (5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:\n (b) the day before the first day, after that 14th day, on which the person makes a payment under another debt payment arrangement in relation to the debt.\n (6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:\n\n> Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 176.\n\n (1) The interest charge under section 174 or 175 for a day is due and payable to the Commonwealth at the end of that day.\n\n (1) The interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.\n (2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.\n\n

Base interest rate

Item

Column 1
For days in this quarter:

Column 2
the monthly average yield of 90‑day Bank Accepted Bills for this month applies:

1

1 January to 31 March

the preceding November

2

1 April to 30 June

the preceding February

3

1 July to 30 September

the preceding May

4

1 October to 31 December

the preceding August

\n```\n\n (3) If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.\n\n A person is not liable to pay interest charge under section 174 or 175 if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:\n (a) the person is receiving instalments of family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); or\n (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or\n (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or\n\n (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.\n (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:\n (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination.\n (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.\n the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.\n\n The PPL rules may prescribe guidelines for the operation of the provisions of this Division dealing with interest charge.\n\n (e) recovery from an ADI, if the debt arises from a payment to the wrong person, or the amount is to be recovered from a deceased estate (see section 192);\n (f) deduction or setting off in relation to a payment to which the debtor (or another person) is entitled under another Act, but only if the other Act expressly provides for recovery of the debt by such deduction or setting off.\n\n (a) sections 84 and 92 of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family tax benefit);\n (b) sections 84A and 92A of the A New Tax System (Family Assistance) (Administration) Act 1999 (which deal with family assistance);\n\n (1) The Secretary may, by written notice (the garnishee notice) to any of the following people (the garnishee), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt) that is recoverable by the Commonwealth under this Act from a person (the original debtor):\n\n> Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.\n\n (a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or\n (b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or\n (c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.\n (3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.\n (4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:\n\n (1) A person who makes a payment to the Commonwealth in compliance with a garnishee notice is taken to have made the payment under the authority of the original debtor and of any other person concerned.\n (2) If, after a garnishee notice is given to a garnishee, an amount is paid by another person in reduction or in satisfaction of the original debt:\n (b) the amount of the unpaid debt stated in the garnishee notice is taken to be reduced by an amount equal to the amount paid.\n\n (1) This section applies if a garnishee fails to comply with the garnishee notice to the extent that the garnishee is capable of complying with it.\n (2) The amount of the debt outstanding (worked out under subsection (3)) is a debt due to the Commonwealth by the garnishee.\n (4) If the Commonwealth recovers the whole or part of the debt due by the garnishee under subsection (2), or by the original debtor, then:\n (5) This section applies to an amount despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n Sections 184 to 187 apply to an amount of money despite any law of a State or a Territory (however expressed) under which the amount is inalienable.\n\n (1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement (a debt payment arrangement) with a person who owes a debt, under which the person is to pay the debt, or the outstanding amount of the debt, by part payments in accordance with the terms of the arrangement.\n (1A) If a person is required to make a payment under a debt payment arrangement before the end of a particular day, the person must make that payment before the end of that day.\n (2) A debt payment arrangement operates, or is taken to have operated, on and after the day stated in the arrangement as the day on which the arrangement starts (whether that day is the day on which the arrangement is entered into or an earlier or later day).\n (3) If a debt payment arrangement does not state a day as referred to in subsection (2), it operates on and after the day on which it is entered into.\n (c) without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.\n\n (b) 2 or more specified amounts that in total equal the amount of the debt are to be deducted from 2 or more instalments that are payable to the person.\n\n> Note: The Secretary may deduct an amount from an instalment payable to the person in accordance with a determination made under this section (see section 69B).\n\n (2) If the Secretary makes a determination under subsection (1), the Secretary may vary the determination to determine a different amount or amounts that are to be deducted from one or more instalments payable to the person.\n (3) If an amount is deducted under section 69B from an instalment payable to a person in accordance with a determination as made or varied under this section, the debt due to the Commonwealth by the person is reduced by an amount equal to the amount of the deduction.\n\n (1) This section applies if an amount is deducted under subsection 67(2) from an instalment payable to a PPL claimant or special PPL claimant for a child, if the deduction is for the purposes of the recovery of a debt due to the Commonwealth by another PPL claimant or special PPL claimant in relation to the same child.\n (2) The debt due to the Commonwealth by that other PPL claimant or special PPL claimant is reduced by an amount equal to the amount of the deduction.\n\n (a) an instalment or a PPL funding amount is paid to an ADI for the credit of an account kept with the ADI in the name of a person or persons; and\n (ii) the payment was intended to be paid to the person, or one of those persons, but the person for whom the payment was intended dies before the payment was made.\n (2) The Secretary may give a written notice to the ADI setting out the relevant matters referred to in paragraphs (1)(a) and (b) and requiring the ADI to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:\n (3) If the notice relates to a payment to a person who has died, as soon as possible after issuing the notice, the Secretary must inform the deceased estate in writing of:\n\n (5) Any amount recovered by the Commonwealth from an ADI under this section reduces the amount of a debt referred to in paragraph (1)(b).\n\n For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time.\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to write off, for a stated period or otherwise, a debt that is due to the Commonwealth under this Act.\n\n (c) the debtor is discharged from bankruptcy or administration and the debt was incurred before the debtor became bankrupt or entered into administration, and was not incurred by fraud; or\n (4) For the purposes of paragraph (2)(b), a person is taken to have the capacity to repay a debt to which subsection (5) applies, unless recovery by those means would cause the person severe financial hardship.\n (5) This subsection applies to a debt if it could be recovered by deduction or setting off in relation to a payment to which the debtor is entitled under another Act.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n (7) Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section.\n\n (2) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover the whole or a part of a debt, but only if required or allowed to do so under another provision of this Division.\n (b) if a day is stated in the decision—on the stated day (whether that day is before, after or on the day on which the decision is made).\n\n The Secretary must waive the right to recover so much of a debt as is attributable solely to an administrative error made by the Commonwealth, or an agent of the Commonwealth, if:\n\n (b) the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt.\n\n The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section 1237AAA of the Social Security Act 1991.\n\n> Note 1: The amount referred to in section 1237AAA of the Social Security Act 1991 is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.\n\n> Note 2: If the Secretary suspects that there may have been fraud or serious non‑compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.\n\n (1) If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n (2) If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.\n\n (4) If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount (the unpaid amount) of the debt outstanding when the agreement is made, the Secretary must, if the agreed amount is paid, waive the right to recover the difference between the unpaid amount and the agreed amount.\n (5) The Secretary must not make an agreement described in subsection (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary.\n (6) For the purposes of subsection (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:\n ![Start formula start fraction Annual repayment over Settlement interest end fraction times open square bracket 1 minus start fraction 1 over open round bracket 1 plus Settlement interest close round bracket superscript rp end fraction close square bracket end formula](image.003.png)\n\n> annual repayment is the amount of the debt that the Secretary believes would be recovered under Division 5 in a year if subsection (4) did not apply in relation to the debt.\n\n> rp (short for repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.\n\n (i) the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;\n (ii) the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;\n (iii) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;\n (iv) the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and\n (b) there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and\n\n (1) The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts (or parts of debts) that are included in a class of debts determined by the Minister by legislative instrument.\n\n (1) The Secretary may make an order (a departure prohibition order) prohibiting a person from departing from Australia for a foreign country if:\n (c) the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:\n\n (a) a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and\n (b) the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.\n\n (3) The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order.\n (4) Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give a copy of the order, and information likely to facilitate identification of the person, to the Secretary of the Department administered by the Minister administering the Migration Act 1958, for the purposes of administering that Act.\n (5) The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons prescribed by the PPL rules.\n (6) The Secretary must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.\n\n (1) A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.\n\n> Note: Subdivision E deals with appeals to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of departure prohibition orders.\n\n (2) However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958.\n\n (b) there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Act to be wholly paid; or\n (c) the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Act are completely irrecoverable.\n (2) The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.\n\n (1) If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:\n (a) a person makes an application under paragraph 200E(3)(a) for the revocation or variation of a departure prohibition order; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n (1) A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate) authorising the person to depart from Australia for a foreign country.\n\n (i) it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and\n (ii) it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection 200E(1) to revoke the departure prohibition order in respect of the person; and\n (3) If the Secretary is not satisfied as mentioned in subsection (2), the Secretary must issue the departure authorisation certificate if:\n\n (1) A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.\n (a) the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or\n\n (1) A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.\n (2) The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.\n\n (1) If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n\n (1) If, under section 200J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:\n (b) each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 200C(4) or (5).\n (a) a person makes an application under paragraph 200J(2)(a) to substitute a later day for the person’s return to Australia; and\n (3) A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made.\n\n#### Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates\n\n (1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2) against the making of the order.\n\n (2) Despite any provision of Chapter 5, that Chapter does not apply in relation to any decision of the Secretary under this Division.\n\n (1) This section applies if an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, believes on reasonable grounds that:\n (a) take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and\n (b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:\n (ii) if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.\n\n (4) Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.\n\n> Note: A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (1) An individual is not excused from answering a question, or producing a document, under paragraph 200S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.\n (c) any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;\n are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section 137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document.\n\n an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.\n (a) an officer (within the meaning of the Customs Act 1901), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and\n\n A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.\n\nThe second kind of review is where a person whose interests are affected by certain decisions (which are “claimant decisions”) applies for internal review of the decision.\n\nThe third kind of review is where an employer applies for internal review of certain decisions that affect the employer (those decisions are “employer determination decisions” and “employer funding amount decisions”). Employer determination decisions can only be reviewed on application, and not on the Secretary’s own initiative.\n\n (1) The Secretary may, on his or her own initiative, review a decision of an officer under this Act if the Secretary is satisfied that there is enough reason to review the decision.\n (2) However, the Secretary must not, on his or her own initiative, review a decision of an officer under section 101 to make an employer determination.\n\n (5) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n\n The Secretary must give the ART Principal Registrar written notice of a decision under subsection 203(4) if, when the Secretary makes the decision, an application has been made to the ART for review in relation to the decision that was reviewed by the Secretary.\n\n (1) If an application is made under section 206, 207 or 208 for review of a decision, the Secretary or an authorised review officer must:\n (2) However, an authorised review officer must not, under subsection (1), review a decision relating to the exercise of the Secretary’s power under section 273A (settlement of proceedings before the ART).\n\n (2) A reference in subsection (1) to a decision of an officer under this Act includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) A person whose interests are affected by a claimant decision may apply to the Secretary for review of the decision, unless the decision was made personally by a PPL agency representative.\n\n (1) This section applies to a decision (an employer determination decision) of an officer under section 101 to make an employer determination.\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (3) An employer may apply, in writing, to the Secretary for review of an employer determination decision that relates to the employer and a person if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (4) However, the employer cannot make an application under subsection (3) for review of an employer determination decision that was made personally by a PPL agency representative.\n\n> Note: Section 103 requires an employer for which an employer determination has been made to, within a 14 day period, either provide a notice to the Secretary accepting the determination or apply for review of the employer determination.\n\n (b) if paragraph (3)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person; and\n (7) The disclosure of personal information (within the meaning of the Privacy Act 1988) for the purposes of making an application under subsection (3) is taken to be authorised by this Act for the purposes of:\n (b) any provision of a law of a State or a Territory that provides that personal information may be used or disclosed if the use or disclosure is authorised by law.\n\n (2) A reference in subsection (1) to a decision of an officer includes a reference to a determination that the Secretary is taken, because of a provision of this Act, to have made.\n (4) An employer may apply, in writing, to the Secretary for review of an employer funding amount decision that relates to the employer if:\n\n (6) An application under subsection (4) in relation to a PPL funding amount may only be made within 14 days after the second payroll cut‑off referred to in subsection 75(3) in relation to the PPL funding amount.\n\n (1) A person or an employer who has applied to the Secretary for review of a decision may withdraw the application at any time before the review has been completed.\n (2) If an application for review of a decision, other than an application under section 207 (which deals with application for review of employer determination decisions), is withdrawn, the application is taken never to have been made.\n\n (1) A decision under subsection 203(4) or paragraph 205(1)(b) (the review decision) to vary a decision or to set aside a decision and substitute a new decision comes into force on the day that would give full effect to the review decision.\n (2) However, a decision comes into force immediately on the giving of the decision if it is a decision under subsection 203(4) or paragraph 205(1)(b) to:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to a claimant decision.\n (a) any natural person (other than an employer) if the decision‑maker is satisfied that his or her interests are affected by the decision; and\n (b) any natural person who has notified the Secretary that he or she intends to make a claim in relation to the child, if the decision‑maker is satisfied that the claim has or would have a reasonable prospect of success.\n (4) A notice under subsection (2) or (3) given to a person in relation to a decision must include a statement to the effect that the person may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\n (6) A notice under subsection (2) or (3) given to a particular person in relation to a decision may also, if the decision‑maker considers it appropriate, include a statement that does one or more of the following, in whole or in part:\n\n (1) This section applies if a person (the decision‑maker) makes a decision under subsection 203(4) or paragraph 205(1)(b) in relation to:\n (2) To avoid doubt, paragraph (1)(f) does not apply to a decision if the only effect of the decision on the interests of an employer is that the decision could result in an employer determination for the employer being made, varied, set aside or revoked.\n (5) A notice in relation to a decision referred to in paragraph (1)(a) or (1)(c) must include a statement to the effect that the employer may, subject to this Act and the ART Act, apply to the ART for review of the decision.\n\nThis Part is about the review by the Administrative Review Tribunal of decisions that have been internally reviewed under Part 5‑1, and of decisions made personally by particular PPL agency representatives (which are not subject to internal review). These reviews are called ART reviews.\n\nART review is available for certain claimant decisions (called ART reviewable claimant decisions). People whose interests are affected by ART reviewable claimant decisions may apply for ART review of those decisions.\n\nA person may also apply to the ART for second review if the person is dissatisfied with the decision of the ART on review of an ART reviewable claimant decision. Applications for second review are made under the ART Act.\n\nART review is also available for certain employer determination decisions and employer funding amount decisions (called ART reviewable employer decisions). Employers may apply for ART review of ART reviewable employer decisions.\n\nThe rules relating to review by the ART are mainly in the ART Act, but this Part modifies the operation of that Act in some ways for the purposes of ART reviews.\n\n (a) if a claimant decision has been affirmed under paragraph 203(4)(a) or subparagraph 205(1)(b)(i)—the claimant decision as affirmed;\n (b) if a claimant decision has been varied under paragraph 203(4)(b) or subparagraph 205(1)(b)(ii)—the claimant decision as varied;\n (c) if a claimant decision has been set aside under paragraph 203(4)(c) or subparagraph 205(1)(b)(iii) and substituted with a new decision—the new decision;\n (a) a decision under one of the following provisions (which deal with the making of claims, the form and manner of claims, the form and manner of notices etc.):\n\n (3) Nor can a person, in the person’s capacity as an employer, apply to be a party to the review proceedings, despite paragraph 22(1)(c) of the ART Act.\n\n> Note: Paragraph 22(1)(c) of the ART Act allows persons whose interests are affected by a decision to apply to be a party to the review proceedings.\n\n (a) if an employer determination decision or an employer funding amount decision has been affirmed under Part 5‑1—the decision as affirmed;\n (b) if an employer determination decision or an employer funding amount decision has been varied under Part 5‑1—the decision as varied;\n (c) if an employer determination decision or an employer funding amount decision has been set aside and substituted with a new decision under Part 5‑1—the new decision;\n (d) an employer determination decision or an employer funding amount decision made personally by a PPL agency representative.\n\n (1) An application may be made by an employer to the ART for review (ART review) of an ART reviewable employer decision that relates to the employer.\n (1A) If a guidance and appeals panel application is taken to have been made because the ART’s decision on review of an ART reviewable employer decision is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART review.\n (2) However, if the ART reviewable employer decision is an employer determination decision that relates to the employer and a person, an application referred to in subsection (1) may only be made if the employer believes that:\n\n> Note 1: The conditions in paragraphs 101(1)(b) to (e) relate to the employment by an employer of someone to whom parental leave pay is payable.\n\n> Note 2: Section 109 allows an employer to elect to pay instalments to an employee, a class of employees or all employees of the employer. Subsection 101(2) deals with the application of paragraphs 101(1)(b) and (c) if the employer has made an election under section 109 that applies to the person.\n\n (ii) if paragraph (2)(a) applies to the application—state whether the employer believes that an election under section 109 applies to the person.\n (4) An application referred to in subsection (1) may only be made within 14 days after the day on which the ART reviewable employer decision was made.\n\n For the purposes of ART review of a decision, a reference in the ART Act to the decision‑maker for the decision is taken to be a reference to:\n (i) if the decision was made by the Chief Executive Centrelink or an APS employee in the Human Services Department—the Chief Executive Centrelink;\n\n For the purposes of ART review of a decision, the decision‑maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.\n\n Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 85 (ART may remit decision to decision‑maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is in relation to a guidance and appeals panel application.\n\n Section 268 (requesting reasons for reviewable decision from decision‑maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.\n\n (b) a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.\n (2) Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n (3) Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.\n\n (1) If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.\n (1A) However, if the President of the ART refers the application to the guidance and appeals panel under section 122 of the ART Act, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.\n (a) a person makes an application (the referral application) under section 123 of the ART Act to refer the ART’s decision on ART review to the guidance and appeals panel; and\n (b) the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and\n (c) an officer varies or substitutes the decision (the reviewable decision) to which the guidance and appeals panel application relates:\n (ii) before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application;\n the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer.\n\n (1) The ART may, in relation to an application for ART review (other than a guidance and appeals panel application), request the Secretary to lodge with the ART the statement and other documents referred to in section 23 (decision‑maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.\n (3) Nothing in this section prevents the operation of subsection 28(4) of the ART Act (which allows the ART to shorten the deadline for lodging documents).\n\n (1) If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code).\n\n (1) If the ART reasonably believes that a person will be able to give information, or produce a document, that is relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section 117 (which deals with the Secretary’s general power to obtain information).\n (2) The Secretary must comply with a request under subsection (1) as soon as practicable and, in any event, within 7 days after the request is made.\n\n (1) This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.\n (3) The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.\n\n (1) Subject to subsection (4), a party to an ART review must bear any expenses incurred by the party in relation to the review.\n (3) If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.\n (4) If the ART makes a determination under subsection (2) or (3), the costs to which the determination relates are payable by the Commonwealth.\n\n (3) Subsections (1) and (2) apply despite subsections 108(4) and (5) of the ART Act (which deal with when ART decisions take effect).\n\n (1) This section applies if the Secretary or the ART (the review body) is reviewing a decision for the purposes of this Chapter.\n (2) If the review body is satisfied that an event did not happen that would have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had happened.\n (3) If the review body is satisfied that an event happened that would not have happened if the decision had not been made, the review body may, if satisfied that it is reasonable to do so, determine that this Act is to apply as if the event had not happened.\n\n (1) This section applies to a review being done for the purposes of this Chapter by an officer or the ART (the review body) if:\n (b) the review has involved (wholly or partly) the consideration of a determination (the income determination) that the person satisfies the income test; and\n (c) the income determination was taken into account in the making of a decision that parental leave pay is payable to the person; and\n (d) the person did not knowingly make a false or misleading representation or provide false or misleading information or documents to the Secretary or the ART in relation to the income determination.\n\n (2) Despite any provision of this Chapter or of the ART Act, the review body must not vary the decision being reviewed, or set aside the decision being reviewed and substitute a new decision, in a way that has the effect of:\n\n (1) The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.\n (2) If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed.\n\nThis Part has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.\n\nDivision 2 modifies this Act so that it applies correctly for adopted children aged under 16. For example, where a provision of this Act refers to the day a child was born, Division 2 modifies that provision so that, when applying that provision to the adopted child, the provision has the effect of referring to the day the adopted child becomes entrusted to care (instead of the day the adopted child was born).\n\nDivision 3 modifies this Act so that it applies correctly for claims that are made in exceptional circumstances and other special cases. For example, where a provision of this Act refers to the day a child was born, Division 3 modifies that provision so that, when applying that provision in relation to a claim that is made in exceptional circumstances, the provision has the effect of referring to the day the claimant became the child’s primary carer (instead of the day the child was born).\n\n (b) a reference to the day the child was born were a reference to the day the child becomes entrusted to the care of a person as mentioned in subsection (2); and\n (c) a reference to the expected date of birth of the child were a reference to the day expected to be the day the child will become entrusted to the care of a person as mentioned in subsection (2); and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the child became entrusted to the care of a person as mentioned in subsection (2); and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the adoption of the child; and\n (f) a reference to a child being born during the same multiple birth were a reference to the child being adopted during the same multiple adoption.\n (a) the child becomes, or is to become, entrusted (within the meaning of the Family Assistance Act) to the care of the person; and\n (c) the authorised party does so, or is to do so, as part of the process for the adoption of the child by the person; and\n\n This Act (other than subsection 18(3), which deals with birth registration) applies in relation to a claim that is made in exceptional circumstances as if:\n (b) a reference to the day the child was born were a reference to the day the claimant became the child’s primary carer; and\n (c) a reference to the expected date of birth of the child were a reference to the day the claimant expects to become the child’s primary carer; and\n (d) a reference to a child’s first birthday were a reference to the first anniversary of the day the claimant became the child’s primary carer; and\n (da) a reference to a child’s second birthday were a reference to the second anniversary of the day the claimant became the child’s primary carer; and\n (e) a reference to a completed birth verification form for a child were a reference to information required by the Secretary about the claimant becoming the child’s primary carer; and\n (f) a reference to a child being born during the same multiple birth were a reference to the claimant becoming the primary carer of the child at the same time as becoming the primary carer of another child.\n\n then this Act (other than sections 31AA and 47) applies as if a reference to the claimant caring for the child were a reference to the claimant caring for the child had the child not been stillborn or died.\n\n> Note: Section 31AA deals with eligibility for parental leave pay and section 47 defines when a person is caring for a child.\n\n (1) This Act applies in relation to a person who is engaged by or on behalf of the Commonwealth as an employee, to perform functions in a Commonwealth agency as if:\n (a) the employee were employed by the agency (rather than the Commonwealth) for whom the person is to perform functions; and\n (c) the head of the agency (however described) has all the rights, duties and powers of an employer in relation to the employee.\n (2) However, for the purposes of working out for the purposes of paragraph 101(1)(c) (which deals with when the Secretary must make an employer determination) whether the person has, or will have, been employed by the Commonwealth agency for at least 12 months:\n\n (3) If a benefit restriction notice given to the Minister in relation to a person ceases to be in force, then for any day while the notice was in force:\n\n (1) The AFP Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (a) the person is the subject of an arrest warrant issued in Australia in respect of a serious violent or sexual offence (within the meaning of Division 395 of the Criminal Code); and\n (2) For the purposes of paragraph (1)(c), a cancellation request has been made for the person if a request to cancel the person’s parental leave pay (however expressed) has been made, in writing:\n (a) by a senior AFP member or a member of a State or Territory police force whose rank is equivalent to the rank of a senior AFP member; and\n (a) the extent to which the person is likely to be a threat or danger to the community while the person is not arrested under the warrant;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the AFP Minister is aware of those dependants.\n\n (1) The ASIO Minister may give the Minister a written notice requiring that this Division apply in relation to a specified person if:\n (b) the person’s visa is cancelled under section 116 or 128 of the Migration Act 1958 because of an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979); or\n (c) the person’s visa is cancelled under section 134B of the Migration Act 1958 (emergency cancellation on security grounds) and the cancellation has not been revoked because of subsection 134C(3) of that Act; or\n (d) the person’s visa is cancelled under section 501 of the Migration Act 1958 and there is an assessment by the Australian Security Intelligence Organisation that the person is directly or indirectly a risk to security (within the meaning of section 4 of the Australian Security Intelligence Organisation Act 1979).\n (a) the extent (if any) that any payments of parental leave pay of the person are being, or may be, used for a purpose that might prejudice the security of Australia or a foreign country, if the ASIO Minister is aware of that extent;\n (b) the likely effect of the operation of section 278B on the person’s dependants, if the ASIO Minister is aware of those dependants.\n\n If:\n (i) under subsection 14(2) of the Australian Passports Act 2005, the Foreign Affairs Minister refuses to issue a person an Australian travel document; or\n (b) the refusal or cancellation was because of a refusal/cancellation request made in relation to the person under subsection 14(1) of that Act; and\n\n A benefit restriction notice comes into force on the day it is given to the Minister, and remains in force until it is revoked.\n\n Before the end of the following periods, the Minister who gave a benefit restriction notice must consider whether to revoke the benefit restriction notice (if it has not already been revoked):\n\n (1) If the AFP Minister or the ASIO Minister has given a benefit restriction notice, that Minister may, by written notice given to the Minister, revoke the benefit restriction notice.\n\n A notice under this Division in relation to a person may contain personal information (within the meaning of the Privacy Act 1988) about the person.\n\n For the purposes of Chapter 5, a decision under this Division is taken not to be a decision of an officer under this Act.\n\nThis Part is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).\n\nDivision 2 allows the Secretary to appoint a person to be a payment nominee, or a correspondence nominee, for another person for the purposes of this Act.\n\n (a) appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of parental leave pay; and\n (b) direct that the whole or a specified part of an instalment payable by the Secretary to the nominee’s PPL under Part 3‑3 be paid to the nominee.\n\n (1) The Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of parental leave pay.\n\n (b) after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.\n\n (1) If a person who is appointed as a nominee under section 280 or 281 informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.\n (7) The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.\n (9) A suspension or cancellation of an appointment, or a cancellation of such a suspension, under this section is not a legislative instrument.\n\n (b) is taken, for the purposes of this Act (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.\n (3) An instalment that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.\n (4) The Secretary may direct that the whole or a part of an instalment that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection (3). If the Secretary gives such a direction, an instalment to which the direction relates must be paid in accordance with the direction.\n\n (1) If a person has a correspondence nominee for parental leave pay, any act that may be done by the person under, or for the purposes of, this Act (other than Division 2 or 3) in relation to parental leave pay may be done by that correspondence nominee.\n\n> Note: This subsection is subject to section 296 (which deals with the right of the nominee to attend with a principal) and subsection (3) of this section.\n\n (2) Without limiting subsection (1), if a person has a correspondence nominee for parental leave pay, an application or claim that may be made by a person under this Act in relation to parental leave pay may be made by that correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.\n (3) If, under a provision of this Act, the Secretary gives a notice in relation to parental leave pay to a person who has a correspondence nominee for parental leave pay, subsection (1) does not extend to an act that is required by the notice to be done by the person.\n (7) An act done by a person’s correspondence nominee under this section has effect, for the purposes of this Act (other than this Part), as if it had been done by the person.\n\n (1) If a person has a correspondence nominee for parental leave pay, any notice that the Secretary is required or authorised by this Act to give to the person in relation to parental leave pay may be given by the Secretary to that correspondence nominee.\n\n (1) If, under section 286, a notice making a PPL requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:\n (c) any act done by the correspondence nominee for the purposes of satisfying a PPL requirement of the notice has effect, for the purposes of this Act, as if it had been done by the person;\n (d) if the correspondence nominee fails to satisfy a PPL requirement of the notice, the person is taken, for the purposes of this Act, to have failed to comply with the PPL requirement.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee gives the information, or produces the document (as the case may be) to the officer within that period.\n (a) the PPL requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period; and\n (b) the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement (as the case may be) within that period.\n (a) the PPL requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period; and\n (b) the correspondence nominee does not give the information, or produce the document (as the case may be) to the officer within that period.\n\n (i) the ability of the nominee to act as the payment nominee or correspondence nominee of the person (as the case may be); or\n (5) Subsection (4) does not apply to a requirement in a notice for a nominee to inform the Department of any proposal by the nominee to leave Australia.\n\n (1) The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an instalment paid to the nominee on behalf of the person.\n (5) A statement given in response to a notice under subsection (1) must be in writing and in accordance with a form approved by the Secretary.\n\n> Note: A defendant bears an evidential burden in relation to the matter in subsection (7) (see subsection 13.3(3) of the Criminal Code).\n\n Nothing in this Part has the effect of rendering a principal guilty of an offence against this Act in relation to any act or omission of the principal’s correspondence nominee.\n\n (2) This section has effect subject to section 289 (which deals with a statement by a payment nominee regarding the disposal of money).\n\n (1) It is the duty of a person who is the payment or correspondence nominee of a principal at all times to act in the best interests of the principal.\n (2) A nominee does not commit a breach of the duty imposed by subsection (1) by doing an act if, when the act is done, the nominee reasonably believes that it is in the best interests of the principal that the act be done.\n (3) A nominee does not commit a breach of the duty imposed by subsection (1) by refraining from doing an act if, at the relevant time, the nominee reasonably believes that it is in the best interests of the principal that the act be not done.\n\n Nothing in this Part is to be taken to be an expression of a contrary intention for the purposes of subsection 33(3) of the Acts Interpretation Act 1901.\n\n Nothing in this Part is intended in any way to limit or affect the Secretary’s powers under other provisions of this Act to give notices to, or make requirements of, a person who has a nominee.\n\n If, under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice.\n\n (a) under a provision of this Act (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and\n the correspondence nominee may attend the Department or place (as the case may be) with the person if the person so wishes.\n (2) If a person’s correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.\n\nDivision 2 provides for the Paid Parental Leave Rules. The PPL rules are made by the Minister by legislative instrument. They are subordinate legislation and provide rules that operate in addition to those in this Act.\n\n (1) The PPL rules or the regulations may provide that the Secretary may make an employer determination under Part 3‑5 for persons who are in a relationship that is similar to the relationship between an employer and an employee.\n (2) For the purposes of subsection (1), the PPL rules or the regulations may modify (including by adding, omitting or substituting) any provision of this Act in relation to persons provided for in accordance with subsection (1) by the PPL rules or the regulations.\n\n Jurisdiction is conferred on the Federal Circuit and Family Court of Australia (Division 2) in relation to civil matters arising under this Act.\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 302 General administration\n\n## 303 Delegation\n\n (1) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to:\n (1A) Paragraphs (1)(a) and (b) do not apply to the Chief Executive Centrelink, Chief Executive Medicare or an APS employee in the Human Services Department.\n (2) The Secretary may, in writing, delegate all or any of his or her powers under this Act (other than paragraph 128(1)(b) (which deals with disclosing information to Agency Heads)) to the Chief Executive Centrelink, the Chief Executive Medicare or an APS employee in the Human Services Department.\n (4) The Secretary cannot delegate to anyone except the Chief Executive Centrelink or the Chief Executive Medicare the Secretary’s power under paragraph 128(1)(b) to disclose information to an Agency Head (within the meaning of the Public Service Act 1999).\n (5) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Centrelink, the Chief Executive Centrelink cannot, despite any provision in the Human Services (Centrelink) Act 1997, delegate that power to a Departmental employee (within the meaning of that Act).\n (6) If the Secretary delegates his or her power under paragraph 128(1)(b) to the Chief Executive Medicare, the Chief Executive Medicare cannot, despite any provision in the Human Services (Medicare) Act 1973, delegate that power to a Departmental employee (within the meaning of that Act).\n\n## 304 Decisions to be in writing\n\n## 305 Secretary may arrange for use of computer programs to make decisions\n\n (1) The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may make decisions under this Act.\n (2) A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.\n\n## 306 Notice of decisions\n\n (1) Notice of a decision under this Act is taken, for the purposes of this Act, to have been given to a person if written notice of the decision is:\n\n (2) Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the document as a letter.\n (3) Notice of a decision that is given in accordance with subsection (2) is taken to have been given to the person when the notice would be delivered in the ordinary course of the post unless the contrary is proved.\n (4) If a provision of this Act requires a notice of a decision to be given to a person, the decision is not ineffective just because the notice:\n (5) This section only applies to notices of decisions. Nothing in this section affects the operation of sections 28A and 29 of the Acts Interpretation Act 1901 in relation to other notices under this Act (for example, a notice that requires a person to inform the Secretary about some matter).\n\n## 307 Appropriation\n\n Payments under this Act (other than payments of instalments by employers under Division 2 of Part 3‑2) are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.\n\n## 307A Review of the operation of this Act\n\n (b) the availability and amount of leave and payments provided by employers in relation to the birth or adoption of a child, and the interaction of those entitlements with parental leave pay provided under this Act;\n (d) whether primary claimants’ partners should be paid parental leave pay separately from, or in addition to, primary claimants;\n (4) The Minister must cause a copy of a written report of the review to be tabled in each House of the Parliament within 15 sitting days of the day on which the Minister receives the report.\n\n## 308 Regulations\n\n","sortOrder":4}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":8,"scope_assessment":{"changed":true,"description":"The legislation has expanded significantly from its original 2010 form. Originally providing a fixed 18-week block of leave, it has evolved into a complex flexible days system (up to 130 days), added superannuation contributions (Chapter 3A), incorporated COVID-19 emergency measures, and introduced intricate partner-sharing mechanisms with reserved periods. The income test has also expanded from an individual test to include a higher family income test, and the scheme now accommodates diverse family structures including surrogacy and adoption with specific eligibility pathways."},"complexity_factors":["Multiple overlapping eligibility tests (work test, income test, residency test, caring test) with detailed calculation methods","Extensive defined terms (100+ definitions in the Dictionary including cross-references to other Acts like Social Security Act, Fair Work Act, and Taxation Administration Act)","Complex temporal rules with multiple date-based thresholds (children born before/after 1 July 2024, 2025, 2026 trigger different day limits: 100/110/120/130 days)","Nested conditional logic for partnered vs unpartnered claimants, with 'reserved periods' and special rules for exceptional circumstances","Dual claim pathways (PPL claims vs special PPL claims) with different permission requirements and eligibility triggers","COVID-19 temporary provisions creating parallel work test calculations (392 days vs 600 days)","Indexation calculations for income thresholds using CPI formulas with specific rounding rules","Employer vs Secretary payment triggers based on consecutive day thresholds (40 weekdays)","Extensive cross-referencing to delegated legislation (PPL rules) for operational details","Multiple review pathways (internal review, ART review, guidance and appeals panel) with different jurisdictions"],"plain_english_summary":"This legislation establishes Australia's **Paid Parental Leave (PPL) scheme**, which provides financial support to parents caring for newborn or newly adopted children.\n\n**What it does:**\n- **Parental leave pay**: Pays eligible parents at the national minimum wage rate for up to 130 flexible days (depending on when the child is born), which can be taken any time from the child's birth until their second birthday. This replaced the previous system of a single block of leave with a more flexible approach.\n- **Superannuation contributions**: Since 2024, the scheme also pays superannuation contributions on parental leave pay to help reduce the long-term financial impact of career breaks.\n- **Who pays**: Employers pay the leave if it's for at least 40 consecutive weekdays; otherwise, the government (Services Australia) pays directly.\n\n**Who can claim:**\n- Birth mothers, fathers, partners, and adoptive parents\n- People who meet a **work test** (roughly 330 hours of paid work over about 13 months, with some flexibility for gaps)\n- People who meet an **income test** (individual income under roughly $150,000–$175,000 depending on the year, or family income under $350,000–$380,000)\n- Australian residents or certain visa holders\n\n**Key features:**\n- **Flexible days**: Parents can claim individual days or blocks of leave up until the child turns 2, rather than taking it all at once.\n- **Sharing leave**: Partners can share the leave, with some days reserved specifically for the partner if the primary claimant has a partner.\n- **Claims**: Must be made within specific timeframes, with two types of claims (standard PPL claims and \"special\" claims for partners in exceptional circumstances).\n- **COVID-19 provisions**: Special rules applied for children born during the pandemic (March 2020–March 2021), extending work test periods.\n\n**Why it matters:**\nThe scheme recognises that caring for a newborn is a normal part of working life, aims to improve gender equality by encouraging fathers and partners to take leave, supports child and maternal health, and helps parents maintain financial stability and superannuation savings while caring for children."},"summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"The Act has expanded significantly from its original 2010 scope. It began as a scheme paying 18 weeks at minimum wage primarily to birth mothers. It has since been substantially amended to: (1) extend eligibility to fathers, partners, adoptive parents, and those in surrogacy arrangements; (2) introduce 'flexible PPL days' replacing a fixed continuous period, allowing parents to spread leave across two years; (3) add a superannuation contribution component (Chapter 3A) — a wholly new payment type not in the original Act; (4) progressively increase the total number of payable days from 100 toward 130; (5) introduce 'reserved' days to incentivise partners to take leave; (6) add COVID-19 specific provisions; and (7) expand to include the Administrative Review Tribunal (replacing the former AAT). The scheme has moved from a birth-mother-focused, continuous-period payment to a flexible, family-wide, gender-neutral entitlement with retirement savings implications."},"complexity_factors":["Multiple claim types (PPL claims and special PPL claims) with different eligibility pathways and interaction rules between them","The 'flexible PPL days' system requires tracking days across up to a two-year window, with limits that vary by child's birth date and claimant's relationship status","Layered eligibility rules: separate work test, income test, and Australian residency test, each with their own sub-rules, exceptions, and calculations","The work test involves a method statement with multiple steps, 392-day lookback periods, permissible break rules, qualifying hours calculations, and special rules for premature birth, pregnancy complications, and COVID-19","Two-tier income limits (individual and family) with annual CPI indexation using a specific formula, different commencement dates, and rounding rules","Complex 'permission' system allowing birth mothers or adoptive parents to transfer PPL days to partners, with revocation and variation mechanisms that affect existing determinations","Dual payment pathway (employer or Secretary direct), with employer determinations, funding amounts, payroll cut-off dates, and transfer day rules creating significant operational complexity","Superannuation contribution component (Chapter 3A) administered separately by the Commissioner of Taxation with its own rules","Extensive definitions dictionary with cross-references across multiple Acts (Social Security Act, Fair Work Act, Family Assistance Act, Income Tax Assessment Act, Migration Act, Corporations Act, etc.)","Multiple compliance, debt recovery, and review mechanisms across different administrative bodies (Secretary, Fair Work Ombudsman, ART, guidance and appeals panel)","Special provisions for COVID-19 affected claimants, Norfolk Island, Commonwealth employment, nominees, departure prohibition orders, and exceptional circumstances claimants","Progressively changing day limits based on child's birth date require tracking different legal regimes for different families"],"plain_english_summary":"## What is this law?\n\nThe **Paid Parental Leave Act 2010** creates a government scheme that pays working parents money when they take time off to care for a new baby or newly adopted child. Think of it as a government-funded wage replacement to help parents spend time with their child in the early years.\n\n## Who does it affect?\n\n- **New parents** (birth mothers, fathers, adoptive parents, partners, and in some cases surrogacy arrangements) who have recently had or adopted a child\n- **Employers**, who may be required to pass government funds through to eligible employees as instalments of parental leave pay\n- **Self-employed people and contractors**, who can also qualify\n- Anyone earning under the income thresholds (currently around $150,000 individually, or $350,000 combined with a partner)\n\n## What does it actually do?\n\n**It pays you for days you take off work to care for your child**, called 'flexible PPL days' (PPL = Paid Parental Leave). These are days between the child's birth and their second birthday. The payment is at the **national minimum wage rate** for each day claimed.\n\n**How many days can you get?** The scheme is being progressively expanded:\n- Children born before July 2024: up to **100 days** total\n- July 2024–June 2025: **110 days**\n- July 2025–June 2026: **120 days**\n- From July 2026: **130 days**\n\nIf you have a partner, some of those days are **reserved** for your partner to use — encouraging both parents to share caring responsibilities.\n\n**Superannuation bonus:** Since amendments, the scheme also pays a super (superannuation = retirement savings) contribution on top of the parental leave pay itself, helping reduce the long-term financial hit of taking leave.\n\n## Key eligibility rules\n\nTo qualify, you generally must:\n1. **Pass a work test** — you must have worked at least 330 hours over a roughly 10-month period before your child arrives (some flexibility for premature births, pregnancy complications, COVID-19 impacts, and special circumstances)\n2. **Pass an income test** — your income (and combined income if partnered) must fall under the limits\n3. **Be an Australian resident** (or certain visa holders)\n4. **Actually be caring for the child** on the days you claim\n5. **Not be doing more than 1 hour of paid work** on each day you claim\n\n## How is it paid?\n\n- If you take **40+ consecutive weekday PPL days**, your **employer** may be required to pass the payments to you (the government funds the employer)\n- In other cases (e.g. contractors, self-employed, or when employer arrangements aren't in place), **the government pays you directly**\n\n## Flexibility\n\nThe 'flexible' nature means you don't have to take all the days at once or in a block — you can spread them across the first two years of your child's life. You can also transfer some days to your partner by giving them 'permission' to claim.\n\n## What if something goes wrong?\n\nThere are review processes — first internally (you can ask for a decision to be reviewed), and then through the **Administrative Review Tribunal** if you're still unhappy. The government can also reclaim payments made incorrectly (debts), and employers face civil penalties for not complying with their obligations."}},"importantCases":[],"_links":{"self":"/api/acts/paid-parental-leave-act-2010","history":"/api/acts/paid-parental-leave-act-2010/history","analysis":"/api/acts/paid-parental-leave-act-2010/analysis","conflicts":"/api/acts/paid-parental-leave-act-2010/conflicts","importantCases":"/api/acts/paid-parental-leave-act-2010/important-cases","documents":"/api/acts/paid-parental-leave-act-2010/documents"}}